Sarasota 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. Sarasota Company Adjusted Trial Balance July 31, 2019 No. Account Titles Debit Credit 101 Cash $8,700 112 Accounts Receivable 9,400 157 Equipment 16.100 158 Accumulated Depreciation-Equip. $7,600 201 Accounts Payable 4,100 208 Unearned Rent Revenue 1,700 311 Common Stock 18,200 320 Retained Earnings 25,600 332 Dividends 16,500 400 Service Revenue 65,000 429 Rent Revenue 6,000 711 Depreciation Expense 6,600 726 Salaries and Wages Expense 55,900 732 Utilities Expense 15,000 $128,200 $128,200 Your answer is pair 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 eg. -45 or parentheses e.g. (45).) Retained Earnings Date Explanation Ref Debit July Balance J15 31 July Close Net Income/Loss 315 9100 31 July Close Dividends J15 15900 31 Credit No. Balance 25600 16500 600 Income Summary No. Debit Credit Balance Date Explanation Ref July Close Revenues 315 31 July Close Expenses 315 31 July Close Net Income/Loss J15 31