Wildhorse Company ended its fiscal year on July 31,2022 . The company's adjusted trial balance as of the end of its fiscal year is as follows. {:[" Wildhorse Company "],[" Adjusted Trial Balance "],[" July 31, "2022]:} No. Account Titles Debit Credit 101 Cash $9,900 112 Accounts Receivable 8,700 157 Equipment 15,700 158 Accumulated Depreciation-Equip. $7,800 201 Accounts Payable 4,400 208 Unearned Rent Revenue 2,400 301 Owner's Capital 44,100 306 Owner's Drawings 15,500 400 Service Revenue 63,000 429 Rent Revenue 6,500 711 Depreciation Expense 7,500 726 Salaries and Wages Expense 56,000 732 Utilities Expense 14,900 - $128,200 $128,200. Prepare the closing entries