The adjusted trial balance for Sandhill Company is presented below. SANDHILL COMPANY Adjusted Trial Balance August 31, 2024 Account Titles Debit Credit Cash $10,200 Accounts receivable 7,100 Equipment 9,700 Accumulated depreciationequipment $4,800 Accounts payable 3,200 Unearned revenue 1,400 S. Taylor, capital 37,000 S. Taylor, drawings 10,900 Service revenue 36,800 Rent revenue 5,400 Depreciation expense 3,200 Salaries expense 37,400 Utilities expense 10,100 $88,600 $88,600 Prepare T accounts for the accounts affected by the closing entries. Post the closing entries. (Post entriesin the order of journal entries presented in the previous part. For balances ending in 0 select "Bal." for the date and 0 for the amount for the normal balance of the account and for the Income Summary account, enter the ending balance on the creditside.)