Trial Balance Hercules Company ended its fiscal year on August 31, 2017. The company's adjusted trial balance as of the end of its fiscal year is as shown below. HERCULES COMPANY Adjusted Trial Balance August 31, 2017 No. Account Titles Debit Credit 101 Cash $10,900 112 Accounts Receivable 157 Equipment 6,200 10,600 167 Accumulated Depr.-Equip. $ 5,400 201 Accounts Payable 2,800 208 Unearned Rent Revenue 1,200 301 Owner's Capital 31,700 306 Owner's Drawings 12,000 404 Service Revenue 42,400 429 Rent Revenue 6,100 711 Depreciation Expense 2,700 720 Salaries and Wages Expense 37,100 732 Utilities Expense 10,100 $89,600 $89,600 You are required: (a) Prepare the closing entries using page J15 in a general journal. (b) Post to Owner's Capital and No. 350 Income Summary accounts. (Use the three-column form.) (c) Prepare a post-closing trial balance at August 31, 2017.