Pina Colada Company ended its fiscal year on July 31, 2019. The company's adjusted trial balance as of the end of its fiscal year is shown below. Pina Colada Company Adjusted Trial Balance July 31, 2019 No. Account Titles Debit Credit 101 Cash $9,200 112 Accounts Receivable 8,600 157 Equipment 15,500 158 Accumulated Depreciation-Equip. $7,500 201 Accounts Payable 4,300 208 Unearned Rent Revenue 1,700 311 Common Stock 18,400 320 Retained Earnings 25,000 332 Dividends 16,300 400 Service Revenue 63,600 429 Rent Revenue 6,100 711 Depreciation Expense 6,600 726 Salaries and Wages Expense 55,900 732 Utilities Expense 14,500 $126,600 $126,600 Question 3 of 5 < > Date Account Titles and Explanation July 31 July 31 (To close revenue accounts) July 31 July 31 (To close expense accounts) (To close net income/(loss)) (To close dividends) Debit Credit -/2 E III Question 3 of 5 < > -/2 Post to the Retained carnings 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).) Retained Earnings Date Explanation Ref Debit July 31 July 31 July 31 J15 J15 J15 Credit III No. 320 Balance Income Summary No. 350 Date Explanation Ref Debit Credit Balance July 31 J15 July 31 July 31 eTextbook and Media List of Accounts J15 J15 Pina Colada Company Post-Closing Trial Balance For the Quarter Ended July 31, 2019 Debit $ $ Totals $ $ Credit