The ledger of Birch Corporation has the following account balances at the company's first year end of October 31, 2018 Accounts payable $3,110 Prepaid rent $2,860 Accounts receivable 4,090 Rent expense 740 Accumulated depreciation 6,060 Salaries expense 6,670 Bank loan payable 7,400 Salaries payable 1,380 Cash 15,250 Service revenue 12.110 Common shares 22,300 Supplies 2,090 Depreciation expense 2,020 Supplies expense 710 Dividends declared 200 Unearned revenue 3.140 Equipment 20,200 Utilities expense 430 Interest expense Interest payable 220 460 Prepare the closing entries at October 31, 2018. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Oct. 31 Debit Credit (To close revenue account) Oct. 31 I (To close expense accounts) Oct. 31 (To close income summary) Oct. 31 (To close dividends declared) Prepare a post-closing trial balance at October 31, 2018 Birch Corporation Post-Closing Trial Balance October 31, 2018 Debit $ Credit