Please can you solve it a, b, and c.

E4-8 Roth Company ended its fiscal year on July 31, 2014. The company's adjusted trial balance as of the end of its fiscal year is shown below. Credit No. 101 112 157 $ 158 201 208 Roth Company Adjusted Trial Balance July 31, 2014 Account Titles Debit Cash $ 9,840 Accounts Receivable 8,140 Equipment 15,900 Accumulated Depreciation Equip. Accounts Payable Unearned Rent Revenue Share Capital-Ordinary Retained Earnings Dividends 12,000 Service Revenue Rent Revenue Depreciation Expense 3,700 Salaries and Wages Expense 55,700 Utilities Expense 14,900 $120,180 5,400 2,220 3,800 18,000 20,260 320 332 400 429 711 726 64,000 6,500 $120,180 Instructions (a) Prepare the closing entries using page J15. (b) Post to Retained Earnings and No. 350 Income Summary accounts. (Use the three- column form.) (c) Prepare a post-closing trial balance at July 31. E4-8 Roth Company ended its fiscal year on July 31, 2014. The company's adjusted trial balance as of the end of its fiscal year is shown below. Credit No. 101 112 157 $ 158 201 208 Roth Company Adjusted Trial Balance July 31, 2014 Account Titles Debit Cash $ 9,840 Accounts Receivable 8,140 Equipment 15,900 Accumulated Depreciation Equip. Accounts Payable Unearned Rent Revenue Share Capital-Ordinary Retained Earnings Dividends 12,000 Service Revenue Rent Revenue Depreciation Expense 3,700 Salaries and Wages Expense 55,700 Utilities Expense 14,900 $120,180 5,400 2,220 3,800 18,000 20,260 320 332 400 429 711 726 64,000 6,500 $120,180 Instructions (a) Prepare the closing entries using page J15. (b) Post to Retained Earnings and No. 350 Income Summary accounts. (Use the three- column form.) (c) Prepare a post-closing trial balance at July 31