Flint Company ended its fiscal year on July 31, 2019. The company's adjusted trial balance as of the end of its fiscal year is shown below Flint Company Adjusted Trial Balance July 31, 2019 No 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 Account Titles Debit Credit $8,300 9,500 16,400 $7,500 4,200 1,700 20,600 25,900 16,200 63,100 6,700 8,100 56,500 14,700 $129,700 $129,700 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 close revenue accounts) July 31 (To close expense accounts) July 31 (To close net income / (loss) July 31 (To close dividends) 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.g.-45 or parentheses e.g. (45).) Retained Earnings No. 320 Date Explanation July 31 uly 31 uly 31 Ref Debit J15 J15 Credit Balance Income Summary No. 350 Date Explanation July 31 July 31 July 31 Ref Debit Credit Balance J15 Prepare a post-closing trial balance at July 31. Flint Company Post-Closing Trial Balance Debit Credit Totals