The adjusted trial balance for Wildhorse Company is presented below.

WILDHORSE COMPANY Adjusted Trial Balance August 31, 2021
Account Titles	Debit		Credit
Cash	$10,800
Accounts receivable	5,900
Equipment	9,900
Accumulated depreciationequipment			$4,600
Accounts payable			2,500
Unearned revenue			1,200
S. Strong, capital			36,100
S. Strong, drawings	12,700
Service revenue			38,000
Rent revenue			7,300
Depreciation expense	4,000
Salaries expense	37,400
Utilities expense	9,000
	$89,700		$89,700

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 0 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

S. Strong, Drawings

Service Revenue

Rent Revenue

Depreciation Expense

Salaries Expense

Prepare a post-closing trial balance at August 31, 2021. (List only those accounts that have an ending balance.)

WILDHORSE COMPANY Post-Closing Trial Balance For the Year Ended August 31, 2021For the Month Ended August 31, 2021August 31, 2021
	Debit	Credit
	$	$
Total	$	$