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The ledger of Cullumber Corporation has the following account balances at the company's first year end of October 31, 2022. $3,180 4,590 5.820 220 $3,010 Accounts payable Accounts receivable Accumulated depreciation equipment Bank loan payable Cash Common shares Deferred revenue Depreciation expense Dividends declared Equipment Interest expense 6,900 16,570 22,100 3,060 1,940 180 Interest payable Prepaid rent Rent expense Salaries expense Salaries payable Service revenue Supplies Supplies expense Utilities expense 670 6,590 1,490 14,030 2,270 660 430 19,400 490 Prepare the closing entries at October 31, 2022. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) count Titles and Explanation Debit Credit jervice Revenue 14030 Income Summary 14030 close revenue account) ncome Summary 10780 Salaries Expense 6590 Interest Expense 490 Rent Expense 670 Depreciation Expense 1940 Supplies Expense 660 430 Utilities Expense close expense accounts) ncome Summary 3250 3250 Retained Earnings close income summary) Retained Earnings 180 Dividends Declared 180 close dividends declared) Prepare a post-closing trial balance at October 31, 2022. Cullumber Corporation Post-Closing Trial Balance October 31, 2022 Debit Credit $ $ $