di Lin LAHTIUT ay. The year-end adjusted trial balance for Seema Computers is shown below. Seema Computers Adjusted Trial Balance July 31, 2021 Account Title Debit Credit Cash $17.800 Accounts Receivable $17.500 Merchandise Inventory $15,300 Accounts Payable $22.900 Unearned Revenue $12.600 Seema. Capital $11,020 Sales Revenue $30,700 Sales Discount $614 Sales Returns & Allowances $921 Cost of Goods Sold $16,885 Office Supplies Expense $1,830 Travel Expense 56.370 Total $77,220 $77,220 Do not enter dollar signs or commas in the input boxes Prepare the closing entries in the proper order N For transactions with 2 or more debits or credits enter the accounts in the order they appear on the trial balance be here to search Prepare the closing entries in the proper order, For transactions with 2 or more debits or credits, enter the accounts in the order they appear on the trial balance a) Prepare the closing entries for Seema Computers using the income Summary method. Date Account Title and Explanation Debit Credit Jul 31 Sales Revenue 29138 e 30700 Income Summary Close accounts Jul 31 Income Summary 0 0 Office Supplies Expense . 1830 Travel Expense e 6370 Close accounts Jul 31 Income Summary 11020 Seema Capital 11020 Close accounts here to search