The adjusted trial balance for Ivanhoe Company is presented below. Credit IVANHOE COMPANY Adjusted Trial Balance August 31, 2017 Account Titles Debit Cash $12,200 Accounts receivable 6,900 Equipment 10,600 Accumulated depreciation-equipment Accounts payable Unearned revenue S. Strong, capital S. Strong, drawings 11,600 Service revenue Rent revenue Depreciation expense 1,500 Salaries expense 36,900 Utilities expense 9,400 $89,100 $6,400 1,800 1,000 38,200 36,200 5,500 $89,100 Prepare the closing entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) Date Account Titles and Explanation Debit Credit Aug. 31 (To close revenue accounts) Aug. 31 (To close expense accounts) Aug. 31 (To close income summary) Aug. 31 (To close drawings account) 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.) Income Summary S. Strong, Capital V S. Strong, Drawings Service Revenue Rent Revenue Depreciation Expense Salaries Expense V V v V Utilities Expense Prepare a post-closing trial balance at August 31, 2017. (List only those accounts that have an ending balance.) IVANHOE COMPANY Post-Closing Trial Balance Debit Credit $ $