I need assistance with the last part please.

f Homework: Chapter 4 Question 8 of 10 0.64/1 III View Policies Show Attempt History Current Attempt in Progress Blue Spruce Company ended its fiscal year on July 31, 2022. The company's adjusted trial balance as of the end of its fiscal year is shown as follows. Blue Spruce Company Adjusted Trial Balance July 31, 2022 No. Account Titles Debit Credit 101 Cash $10,450 112 Accounts Receivable 9,000 157 Equipment 15,500 158 Accumulated Depreciation-Equip. $7,000 201 Accounts Payable 4,750 208 Unearned Rent Revenue 1,500 311 Common Stock 19.100 320 Retained Earnings 27,000 332 Dividends 16,500 400 Service Revenue 63.000 429 Rent Revenue 6,000 711 Depreciation Expense 6,500 726 Salaries and Wages Expense 55,900 732 Utilities Expense 14,500 $128,350 $128,350 (a) Your Answer Correct Answer (Used) Your answer is partially correct. Prepare the closing entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Date count Titles and Explanation Debit Credit July 31 Service Revenue 63000 Rent Revenue 6000 Income Summary 69000 (To close revenue accounts) July 31 Income Summary 10450 Depreciation Expense 6500 Salaries and Wages Expense 55900 Utilities Expense 14500 (To close expense accounts) July 31 Retained Earnings 10450 Income Summary 10450 (To close net income / (loss)) July 31 Retained Earnings 16500 Dividends 16500 (To close dividends) e Textbook and Media List of Accounts Attempts: 3 of 3 used (b) Your Answer Correct Answer Your answer is correct. 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 Ref Debit Credit Balance July 31 Balance J15 27000 July 31 Close Net Income/Loss J15 7900 19100 July 31 Close Dividends J15 16500 2600 Income Summary No. 350 Date Explanation Ref Debit Credit Balance July 31 Close Revenues J15 69000 69000 July 31 Close Expenses J15 76900 (7,900) July 31 Close Net Income/Loss J15 7900 0 e Textbook and Media List of Accounts Attempts: 3 of 3 used (c) Prepare a post-closing trial balance at July 31. Blue Spruce Company Post-Closing Trial Balance Debit Credit $ $ Totals $ $ e Textbook and Media List of Accounts Save for Later Last saved 11 hours ago. Attempts: 0 of 3 used Submit Answer Saved work will be auto-submitted on the due date. Auto- submission can take up to 10 minutes