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Post to the Retained Earnings and Income Summary accounts. (Post entries in the order of journal entries presented in the previcus part. Enter negative dmounts using either a negativ's sign preceding the number es -45 or parentheses es. (45)) Ju Bramble Company ended its fiscal year on July 31, 2022. The company's adjusted trial balance as of the end of its fiscal year is shown as follows. Prepare a post-closing trial balance at July 31. Prepare the closing entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) \begin{tabular}{|c|c|c|c|} \hline & BrambleCompanyAdjustedTrialBalanJuly31,2022 & & \\ \hline No. & Account Titles & Debit & Credit \\ \hline 101 & Cash & $10.850 & \\ \hline 112 & Accounts Receivable & 9,000 & \\ \hline 157 & Equipment & 15,700 & \\ \hline 158 & Accumu ked Depreciation-Equip. & & $7.200 \\ \hline 201 & Accounts Payable & & 4,900 \\ \hline 208 & Unearned Rent Revenue & & 1.900 \\ \hline 311 & Common Stock & & 20.650 \\ \hline 320 & Retained Earnings & & 25,000 \\ \hline 332 & Dividends & 15,000 & \\ \hline 400 & Service Revenue & & 64,000 \\ \hline 429 & Rent Revenue & & 7,000 \\ \hline 711 & Depreciation Expense & 9,000 & \\ \hline 726 & Salaries and Wages Expense & 56,600 & \\ \hline \multirow[t]{2}{*}{732} & Utilities Expense & 14,500 & \\ \hline & & $130,650 & $130,650 \\ \hline \end{tabular}