just the T accounts please as clear as possible

$1,700 300 for losing record osting Exercises CH E4-3 An alphabetical list of the adjusted account balances (all accounts have normal balances) at August 31. Prepare 2014, for Alpine Bowling Lanes is as follows: entries closing Accounts payable $ 8,200 Interest revenue $ 400 (SO 1) Accounts receivable 10,980 Notes payable 25,000 Accumulated depreciation equipment 18,600 Prepaid insurance 820 Cash 17,940 Service revenue 35,900 Debt investments 10,000 Supplies 740 Depreciation expense 9,300 Supplies expense 7,845 Equipment 93,000 T. Williams, capital 85,500 Insurance expense 4,100 T. Williams, drawings 18,500 Interest expense 1,500 Unearned revenue 980 Interest payable 145 was pare ing Instructions (a) Prepare the closing entries at August 31. (b) Prepare T accounts for the accounts affected by the closing entries. Post the closing entries, (c) Prepare a post-closing trial balance at August 31, 2014