From the following partial work sheet for Walter Searing, journalize the closing entries necessary for month$-$end and prepare a post$-$closing trial balance.

Walter Searing

Work Sheet $($Partial$)$

For Month Ended July $31,20--$

$\backslash$table$[[$Account Title,Income Statement Balance Sheet$],[$Debit$,$Credit,Debit,Credit$],[$Cash$,,,3,700,],[$Accounts Receivable,,,$600,],[$Supplies$,,.,800,],[$Prepaid Insurance,,,$800,],[$Delivery Equipment,,,$4,000,],[$Accum$.$ Depr$--$Delivery Equip.,,,,$200],[$Accounts Payable,,,,$1,100],[$Wages Payable,,,,$1,025],[$Walter Searing, Capital,,,,$6,965],[$Walter Searing, Drawing,,,$900,],[$Delivery Fees,,$6,400,,],[$Rent Expense,$1,600,,,],[$Wages Expense,$1,100,,,],[$Utilities Expense,$300,,,],[$Gas and Oil Expense,$750,,,],[$Miscellaneous Expense,$300,,,],[$Supplies Expense,$240,,,],[$Insurance Expense,$400,,,],[$Depr$.$ Exp.$-$Delivery Equip.,$200,,,],[,4,890,6,400,10,800,9,290],[$Net Income,$1,510,,,1,510]]$