Plevin 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. Credit Debit $9,840 8,780 15,900 Plevin Company Adjusted Trial Balance July 31, 2019 No. Account Titles 101 Cash 112 Accounts Receivable 157 Equipment 158 Accumulated Depreciation-Equip. 201 Accounts Payable Unearned Rent Revenue 311 Common Stock 320 Retained Earnings 332 Dividends 400 Service Revenue 429 Rent Revenue 711 Depreciation Expense 726 Salaries and Wages Expense 732 Utilities Expense 208 Une $7,400 4,220 1,800 20,000 25,200 16,000 64,000 6,500 8,000 55,700 14,900 $129,120 $129,120 Prepare the closing entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit July 31 (To close revenue accounts) July 31 (To close expense accounts) July 31 (To close net income / (loss)) July 31 (To close dividends) Post to the Retained Earnings 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 No. 320 Date Explanation Ref Debit Credit Balance July 31 July 31 July 31 Income Summary No. 350 Date Explanation Ref Debit Credit Balance July 31 315 July 31 J15 July 31 J15 Prepare a post-closing trial balance at July 31. Plevin Company Post-Closing Trial Balance Debit Credit $ Totals