Date Account Titles and Explanation Debit Credit July 31 (To close revenue accounts) July 31 (To close expense accounts) July 31 (To dose net income / (loss)) July 31 (To close dividends) Whispering Winds Company Post-Closing Trial Balance Debit Credit $ $ Totals Whispering Winds Company ended its fiscal year on July 31,2022. The company's adjusted trial balance as of the end of its fiscal year is shown as follows. Post to the Retained Earnings and Income Summary accounts. (Post entries in the order of journal entries presented in the previous part. Enter negative amounts using either a negative sign preceding the number e. -45 or parentheses eg. (45).)