The adjusted trial balance forCraneCompany is presented below.

CRANE COMPANY Adjusted Trial Balance August 31, 2021 Account Titles Debit Credit Cash $10,600 Accounts receivable 6,500 Equipment 11,500 Accumulated depreciation-equipment $4,600 Accounts payable 1,600 Unearned revenue 1,500 S. Strong, capital 40,800 S. Strong, drawings 12,600 Service revenue 38,200 Rent revenue 5,000 Depreciation expense 2,500 Salaries expense 37,100 Utilities expense 10,900 $91,700 $91,700Prepare 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 Clos. + 50500 Clos. + 43200 Clos. + 7300 Bal. 0 Bal. 0 S. Strong, Capital Clos. + 7300 Bal. + 40800 Clos. + 12600 + 20900 S. Strong, Drawings Service Revenue Rent Revenue + Depreciation Expense + Salaries Expense + Utilities Expense