Here is the adjusted Trial Balance of Fleabag Company. a) Prepare closing entries in the Journal (4 step) b) Show ledger accounts for Income Summary and Owner's Capital Credit No. 101 112 157 158 Debit $9,840 8,780 15,900 Adjusted Trial Balance July 31, 2017 Account Titles Cash Accounts Receivable Equipment Accumulated Depreciation Equipment 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 45,200 201 208 301 306 400 429 711 726 732 16,000 64,000 6,500 8,000 55,700 14,900 $129,120 $129,120