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 Adjusted Trial Balance 31-Jul-17 No. Account Titles 101 Cash 112 Accounts Receivable 157 Equipment Debit Credit $10,840 8,780 15,900 158 Accumulated Depreciation - Equipment $7,400 201 Accounts Payable 208 Unearned Rent Revenue 301 Owner's Capital 4,720 1,800 45,200 306 Owner's Drawings 16,000 400 Service Revenue 64,000 429 Rent Revenue 7,500 711 Depreciation Expense 8,000 726 Salaries and Wages Expense 55,700 732 Utilities Expense 15400 $130,620 $130,620 In a scrap piece of paper, respond to a) and b) above.