CES Question 9 Spish Brothers Company ended its fiscal year only 31, 2017. The company's adjusted trial balances of the end of its fiscal years shown below SPLISH BROTHERS COMPANY Adjusted Trial Balance July 31, 2017 NO Account Titles Deb 101 Cath 10.776 112 Accounts Receivable 5.606 157 Equpment 15,79 158 Mcmated Depreciation Equio 5,320 201 Accounts Payable 2.555 200 Uneaned Rent Revenue 4,120 311 Share Capital-Ordinary 22.337 320 Retained Es 20,467 332 Dividends 11.699 400 Service Reverte 63.489 129 Ret Revenue 6,075 711 Depreciation EXO 6,112 726 Sauries and Wages Expense 56,219 732 Vies Expense 13.102 (1249 124 396 Prepare the closing entries. Use account # 750 for income summary (Credit account titles are automatically indented when amount is entered. Do not Indent manually.) Debil C Date Account Titles and Explanation Ref. 31 L242 24396 RCES Prepare the dosing entries Use account 350 for income Summary (Credit account titles are automatically indented when amount is entered. Do not indent manually) tate Account Titles and Explanation Red Debat Credit July 31 (To cose even count) July 31 To case expense accou..) July 31 (To se retices) JUN 3 (To se radende) po 2005-2921 W& Inc Reserved An of how Posto Red Earnings and incense sumy accounts Past entries in the order of rural entries presented in the previous partner negative Balances in the motives preceding the number or Darentheses (45).) Na 320 Retained Earnings De plantation 3 July 31 315 10 COM Date panalon Db 15 1 11 per a postalace SPLISH BROTHERS COMPANY Pulching Trance Huly 31, 2017 w AM SOURCES 1 Prepare a post-closing trial balance at July 31. SPLISH BROTHERS COMPANY Post-Closing Trial Balance July 31, 2017 Debit Credit