Oriole Company ended its fiscal year on July 31, 2022. The company's adjusted trial balance as of the end of its fiscal year is as follows. Oriole Company Adjusted Trial Balance July 31, 2020 No. Account Titles Debit Credit 101 Cash $9,200 112 Accounts Receivable 8,700 157 Equipment 15,800 158 Accumulated Depreciation-Equipment $7,300 201 Accounts Payable 4,800 301 Owner's Capital 52,400 306 Owner's Drawings 16,500 400 Service Revenue 63,400 711 Depreciation Expense 6,800 726 Salaries and Wages Expense 55,800 732 Utilities Expense 15,100 $127,900 $127,900Prepare the closing entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Aooount Titles and Explanation Debit Credit July31 (To close revenue accounts) July31 (To close expense accounts) July31 (To close net income / (loss)) July31 (To close drawings) Post to Owner's Capital and Income Summary accounts. (Post entries in the order of journal entries presented in the previous part. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Owner's Capital No. 301 Date Explanation Debit Credit Balance July 31 July 31 July 31 Income Summary No. 350 Date Explanation Debit Credit Balance July 31 July 31 July 31Prepare a post-closing trial balance at July 31. ORIOLE COMPANY Post-Closing Trial Balance Debit Credit tA $ Totals $