Exercise 4-8 (Part Level Submission) Plevin Company ended its fiscal year on July 31, 2015. The company's adjusted trial balance as of the end of its fiscal year is as shown below. Credit Debit $9,956 8,739 16,067 PLEVIN COMPANY Adjusted Trial Balance July 31, 2015 No. Account Titles 101 Cash 112 Accounts Receivable 157 Equipment 158 Accumulated Depreciation-Equip. 201 Accounts Payable 208 Unearned Rent Revenue 311 Common Stock 320 Retained Earnings 332 Dividends 400 Service Revenue 429 Rent Revenue 711 Depreciation Expense 726 Salaries and Wages Expense 732 Utilities Expense Total $7,827 4,285 1,897 21,029 26,782 15,730 63,594 6,063 9,447 56,418 15,120 $131,477 $131,477 (a) Prepare the closing entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit July 31 (To dose revenue accounts.) July 31 (To dose expense accounts.) July 31 (To dose net income / (loss).) July 31 (To dose dividends.)