The adjusted trial balance for Sturge Technology Services Ltd. at August 31, 2021 is as follows:

Sturge Technology Services Ltd. Adjusted Trial Balance August 31, 2021
		Debit		Credit
Cash		$11,710
Accounts receivable		19,830
Supplies		3,260
Prepaid insurance		3,660
Equipment		24,640
Accumulated depreciationequipment				$5,630
Accounts payable				2,520
Salaries payable				2,310
Interest payable				1,580
Rent payable				1,370
Income tax payable				1,590
Deferred revenue				700
Bank loan payable, due 2024				25,400
Common shares				4,850
Retained earnings				5,190
Dividends declared		580
Service revenue				53,330
Salaries expense		19,440
Rent expense		12,560
Depreciation expense		2,160
Supplies expense		1,730
Interest expense		1,580
Insurance expense		1,150
Income tax expense		2,170
Total		$104,470		$104,470

a. Prepare the closing entries at August 31. (List all debit entries before credit entries. Credit account tittles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

b. Prepare a post-closing trial balance.