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. \begin{tabular}{|c|c|c|c|} \hline 112 & Accounts Receivable & 8,700 & \\ \hline 157 & Equipment & 15,500 & \\ \hline 158 & Accumulated Depreciation-Equip. & & $7,100 \\ \hline 201 & Accounts Payable & & 4,100 \\ \hline 208 & Unearned Rent Revenue & & 2,500 \\ \hline 301 & Owner's Capital & & 46,100 \\ \hline 306 & Owner's Drawings & 15,700 & \\ \hline 400 & Service Revenue & & 63,500 \\ \hline 429 & Rent Revenue & & 6,100 \\ \hline 711 & Depreciation Expense & 8,100 & \\ \hline 726 & Salaries and Wages Expense: & 56.400 & \\ \hline 732 & Utilities Expense & 14.700 & \\ \hline & . & $129.400 & $129,400 \\ \hline \end{tabular} 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 occount titles and enter o for the amounts.) (To close expense accounts) July 31 (To close net income / (loss)) July 34 (To close drawings)