No. Credit 101 112 157 158 201 208 311 320 332 400 429 711 726 732 SHAMROCK COMPANY Adjusted Trial Balance July 31, 2017 Account Titles Debit Cash 9,667 Accounts Receivable 8,143 Equipment 16,091 Accumulated Depreciation-Equip. Accounts Payable Unearned Rent Revenue Share Capital-Ordinary Retained Earnings Dividends 12,261 Service Revenue Rent Revenue Depreciation Expense 6,443 Salaries and Wages Expense 56,288 Utilities Expense 15,171 124,064 5,357 2,935 3,551 21,089 20,160 64,358 6,614 124,064 Prepare the closing entries. Use account # 350 for income summary. (Credit account titles are automa Ref. Debit Credit Date Account Titles and Explanation July 31 (To close revenue accounts.) July 31 (To close expense accounts.) July 31 (To close net income/loss.) July 31 (To close dividends.) No. 320 Retained Earnings Date Explanation Ref Debit Credit Balance July 31 J15 July 31 315 July 31 V 315 Income Summary No. 350 Date Explanation Ref Debit Credit Balance July 31 J15 July 31 J15 July 31 315 Prepare a post-closing trial balance at July 31. SHAMROCK COMPANY Post-Closing Trial Balance July 31, 2017 Debit Credit