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 Date Explanation July 31 July 31 July 31 July 31 July 31 Balance Date Explanation July 31 Close entry Close entry Close entry Close entry Close entry v Debit Income Summary Debit Credit Credit No. 301 Balance Balance No. 350 Date Account Titles and Explanation July 31 July 31 July 31 July 31 Service Revenue Income Summary (To close revenue accounts) Income Summary Depreciation Expense Salaries and Wages Expense Utilities Expense (To close expense accounts) Owner's Capital Income Summary (To close net income / (loss)) Owner's Capital Owner's Drawings Debit 63800 79500 15700 16400 Credit 63800 8400 56500 14600 []}] 15700 16400 No. 101 Cash 400 112 Accounts Receivable 157 Equipment 158 Accumulated Depreciation-Equipment 201 Accounts Payable 301 Owner's Capital 306 Owner's Drawings Service Revenue 711 726 Sunland Company Adjusted Trial Balance July 31, 2022 732 Account Titles Depreciation Expense Salaries and Wages Expense Utilities Expense Debit $10,200 8,700 16,400 16,400 8,400 56,500 14,600 Credit $8,000 4,600 54,800 63,800 $131,200 $131,200