he adjusted trial balance for Morrison Services Ltd. at August 31, 2021 is as follows:

Morrison Services Ltd. Adjusted Trial Balance August 31, 2021
		Debit		Credit
Cash		$10,900
Accounts receivable		16,620
Supplies		3,310
Prepaid insurance		3,220
Equipment		24,990
Accumulated depreciationequipment				$6,160
Accounts payable				2,810
Salaries payable				2,050
Interest payable				1,570
Rent payable				1,330
Income tax payable				1,520
Deferred revenue				640
Bank loan payable, due 2024				26,500
Common shares				4,600
Retained earnings				5,530
Dividends declared		630
Service revenue				54,660
Salaries expense		20,560
Rent expense		18,600
Depreciation expense		2,370
Supplies expense		1,630
Interest expense		1,570
Insurance expense		1,060
Income tax expense		1,910
Total		$107,370		$107,370

Prepare the closing entries at August 31. (List all debit entries before credit entries. Credit account tittles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Prepare a post-closing trial balance.