Miller Company ended its fiscal year on June 30, 2017. The company's adjusted trial balance as of the end of its fiscal year is shown below. MILLER COMPANY Adjusted Trial Balance June 30, 2017 Required: Account Debit Credit Cash $9,840 Account Receivable 8,780 Equipment 15,900 Accumulated Depr. - Equip. $7,400 Account payable 4,220 Unearned Rent Revenue 1,800 Owners' Capital 45,200 Drawing 16,000 Service Revenue 64,000 Rent Revenue 6,500 Depreciation expense 8,000 Salaries expense 55,700 Utilities expense 14,900 $129,120 $129,120 1. Prepare the closing entries. 2. Post to Owner's Capital and No. 350 Income Summary accounts. (Use the three-column form.) 3. Prepare a post-closing trial balance at June 30.