The adjusted trial balance for Carla Vista Company is presented below. CARLA VISTA COMPANY Adjusted Trial Balance August 31, 2021 Account Titles Debit Credit Cash $11,600 Accounts receivable 5,600 Equipment 11,000 Accumulated depreciationequipment $5,200 Accounts payable 2,100 Unearned revenue 1,100 S. Strong, capital 37,600 S. Strong, drawings 12,100 Service revenue 37,800 Rent revenue 7,000 Depreciation expense 3,200 Salaries expense 37,200 Utilities expense 10,100 $90,800 $90,800 1.Prepare the closing entries. 2.Prepare T accounts for the accounts affected by the closing entries. Post the closing entries. (Post entries in the order of journal entries presented in the previous part.) 3.Prepare a post-closing trial balance at August 31, 2021