No. Credit 101 157 158 201 208 311 320 332 400 429 711 726 732 Pina Colada Company Adjusted Trial Balance July 31, 2019 Account Titles Debit Cash 59 200 Accounts Receivable 8,600 Equipment 15.500 Accumulated Depreciation-Equip. Accounts Payable Unearned Rent Revenue Common Stock Retained Earnings Dividends 16,300 Service Revenue Rent Revenue Depreciation Expense 6.600 Salaries and Wages Expense 55 900 Utilities Expense 14.500 $126,600 $7,500 4,300 1.700 18,400 25.000 63.600 6.100 $126.600 Prepare the closing entries. (Credit account titles are automatically indented when amount is entered. Do not indent manual Date Account Titles and Explanation Debit Credit July 31 (To close revenue accounts) July 31 (To close expense accounts) July 31 (To dose net income/()) July 31 (To dose dividends) Post to the Retained Earnings and income Summary accounts Post entries in the order of journal entries presented in the previous part. Este negative amounts using either a negative sin preceding the numbers 45 or parentheseses (451) Retained Earnings Ref Debit Date Explanation Credit No. 320 Balance 115 31 July 31 July 31 315 V 315 Income Summary Ref Debit No. 350 Balance Credit Date Explanation July 31 V 315 JES 31 July 31 v 315 eTextbook and Media List of Accounts Prepare a post-closing trial balance at July 31 Pina Colada Company Post-Closing Trial Balance Debit Credit Total