for b it can be t accounts or 3 column form

E4-8 Okabe Company ended its fiscal year on July 31, 2017. The company's adjusted trial balance as of the end of its fiscal year is shown below. OKABE COMPANY Adjusted Trial Balance July 31, 2017 Credit Debit $ 9,840 8,780 15,900 No. 101 112 157 158 201 208 301 306 400 429 711 726 732 Account Titles Cash Accounts Receivable Equipment Accumulated Depreciation-Equip. Accounts Payable Unearned Rent Revenue Owner's Capital Owner's Drawings Service Revenue Rent Revenue Depreciation Expense Salaries and Wages Expense Utilities Expense $ 7,400 4,220 1,800 45,200 16,000 64,000 6,500 8,000 55,700 14,900 $129,120 $129,120 Instructions (a) Prepare the closing entries using page J15. (b) Post to Owner's Capital and No. 350 Income Summary accounts. (Use the three-column form.) (c) Prepare a post-closing trial balance at July 31