swimy company Adjusted Trial Balance July 31, 2019 No. Account Titles Debit Credit 101 Cash $8,100 112 Accounts Receivable 8.900 157 Equipment 15,600 158 Accumulated Depreciation-Equip. 201 Accounts Payable 208 Unearned Rent Revenue $7,200 4,900 1,500 16,800 26,000 311 Common Stock 320 Retained Earnings 332 Dividends 15,500 400 Service Revenue 64,300 429 Rent Revenue 6,100 711 Depreciation Expense 6.900 726 Salaries and Wages Expense 56.700 732 Utilities Expense 15.100 $126.800 $126,800 Date Account Titles and Explanation Debit Credit July 31 (To dose revenue accounts) July 31 (To close expense accounts) July 31 (To close net income / (loss)) Activate Wind July 31 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 8. -45 or parentheses es. (451) No. 320 Retained Earnings Ref Debit Date Explanation Credit Balance July 31 July 31 J15 July 31 15 Income Summary No. 350 Date Explanation Rel Debit Credit Balance July 31 315 July 31 J15 July 31 - 215 Prepare a post-closing trial balance at July 31. Swifty Company Post-Closing Trial Balance Debit Credit Totals