The adjusted trial balance for Morrison Services Ltd. at July 31, 2018 is as follows: Morrison Services Ltd. Adjusted Trial Balance July 31, 2018 Debit Credit Cash $7,480 Accounts receivable 19,835 Supplies 3,500 Prepaid insurance 3.540 Equipment 25,500 Accumulated depreciation-equipment $5,695 Accounts payable 2.880 Salaries payable 2.110 Interest payable 1,270 Rent payable 1.210 Income tax payable 1.470 Unearned revenue 700 Bank loan payable, due 2021 24,500 0 we DLL s.com/courses/44475/assignments/5185395 Unearned revenue 700 Bank loan payable, due 2021 24,500 Common shares 4,900 Retained earnings 5,210 Dividends declared 200 Service revenue 55,535 Salaries expense 18,340 Rent expense 18,590 Depreciation expense 2.215 Supplies expense 1,750 Interest expense 1,490 Insurance expense 990 Income tax expense 2.050 Total $105.480 $105,480 Prepare the closing entries at July 31. (Credit account tittles are automatically indented If no entry is required, select "No Entry" for the account titles and enter o for the amounts. RI e