ries, sanoon ng DOR E4.87L02) Huang Automotive ended its fiscal year on July 31, 2020. The company's adjusted trial bal- ance as of the end of its fiscal year is as follows. Huang Automotive Adjusted Trial Balance July 31, 2020 101 112 157 158 201 70 64,000 No. Account Titles Debit Credit) Cash NT$ 9,840 Accounts Receivable 8,780 Equipment 15,900 Accumulated Depreciation Equip. Accounts Payable dob NT$ 7,400 003 to be done to 4,220 208 Unearned Rent Revenue 1,800 311 Share CapitalOrdinary 20,000 320 Retained Earnings 25,200 332 Dividends V 16,000 400 Service Revenue no 429 Rent Revenue 6,500 Depreciation Expense 8,000 726 Salaries and Wages Expense lol si 55,700 732 Utilities Expense bolidobib 14,9000 noon NT$129,120 NT$129,120 bibisidab Instruction sol bolida bibi a. Prepare the closing entries using page J15. b. Post to Retained Earnings and No. 350 Income Summary accounts. (Use the three-column form.) in nio od c. Prepare a post-closing trial balance at July 31. 01 711 J15 1. a. Debit Credit Ref. 404 429 350 42.400 6,100 48.500 19.900 GENERAL JOURNAL Date Account Titles Aug. 31 Service Revenue Rent Revenue Income Summary {To close revenue accounts) 31 Income Summary Salaries and Wages Expense Utilities Expertise Depreciation Expense To close expense accounts) 31 Retained Earthings (49.900 - 48.500) Income Summary To close met loss to retained earnings 31 Retained Earnings Dividends (Te close dividends to retained earnings 350 720 732 711 37.100 10.100 2.700 1.400 320 350 1,400 320 332 12.000 12.000 Credit Retained Earnings Dute Explanation kel Debit A 31 Balance 31 Closet 115 1,400 1 Code 12.000 No. 320 Balance 28.700 27.100 15.100 Income Summary Date Explanation Ref Debit Aug. 31 Close revenue JIS JIS 49.900 31 Close net loss 15 Credit 48,500 No. 350 Balance 48.500 (1.400 Close expense 1.400