Debit Date Account Titles and Explanation July Service Revenue 31 32120 Income Summary (To close revenue account) July 31 Income Summary 26522 Salaries and Wages Expense Rent Expense Advertising Expense Supplies Expense Utilities Expense Depreciation Expense Insurance Expense Interest Expense Income Tax Expense (To close expense accounts) July 31 Income Summary 5598 Retained Earnings (To close net income to retained earnings) Credit ] 32120 ] 18000 3300 1800 1050 660 400 250 82 980 ] ] 5598 July 1 Bal. July 2 July 10 July 16 July 27 Cash 4,290 July 1 41,000 July 3 980 July 3 9,800 July 6 12,300 July 14 July 18 43,540 2,800 3,000 6,600 3.100 330 9,000 July 31 Bal. July 1 Bal. July 20 July 31 Bal. Accounts Receivable 980 July 10 23,000 July 27 10,700 980 12,300 Prepaid Insurance 3,000 July 31 2,750 July 3 July 31 Bal. 250 1,050 July 1 Bal. July 6 July 31 Bal. Supplies 570 July 31 3.100 2,620 Prepaid Rent 6,600 July 31 3,300 July 3 July 31 Bal. 3,300 July 1 July 31 Bal. Equipment 19,200 19,200 400 Accumulated Depreciation Equipment July 31 July 31 Bal. 400 July 14 Accounts Payable 330 July 1 Bal July 20 July 31 July 31 Bal. 330 1,800 660 2,460 82 Interest Payable July 31 July 31 Bal. 82 Salaries and Wages Payable July 31 July 31 Bal. 9,000 9,000 980 Income Taxes Payable July 31 July 31 Bal. 980 July 13 July 23 Unearned Service Revenue 920 July 1 Bal 8,200 July 16 July 31 Bal. 920 9,800 1,600 16,400 Notes Payable July 1 July 31 Bal. 16,400 Common Stock July 1 bal. July 2 July 31 3,000 41,000 44,000 Bal. Retained Earnings July 1 Bal. 1,590 Service Revenue July 13 920 July 20 23,000 July 23 8,200 Salaries and Wages Expense 9,000 July 18 July 31 9,000 Rent Expense 3,300 July 31 Advertising Expense 1,800 July 20 Supplies Expense July 31 1,050 Utilities Expense July 31 660 Depreciation Expense 400 July 31 Insurance Expense 250 July 31 Interest Expense 82 July 31 Income Tax Expense 980 July 31 July 31 980 Income Summary (0) Prepare a post-closing trial balance at July 31. CHEYENNE COMPUTER CONSULTANTS Post-Closing Trial Balance Debit Credit $ $ $ $ $