The adjusted trial balance for Wildhorse Company is presented below.

WILDHORSECOMPANY

Adjusted Trial Balance

August 31, 2017

Account Titles

Debit

Credit

Cash

$10,800Accounts receivable

5,900Equipment

9,900Accumulated depreciationequipment

$4,600Accounts payable

2,500Unearned revenue

1,200S. Strong, capital

36,100S. Strong, drawings

12,700Service revenue

38,000Rent revenue

7,300Depreciation expense

4,000Salaries expense

37,400Utilities expense

9,000$89,700$89,700

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.)