I need help with the last part please.

Blue Spruce Company ended its fiscal year on July 31, 2022. The company's adjusted trial balance as of the end of its fiscal year is shown as follows Credit Blue Spruce Company Adjusted Trial Balance July 31, 2022 No. Account Titles Debit 101 Cash $10.450 112 Accounts Receivable 15 Equipment 15.500 150 Accumulated Depreciation Equip 201 Accounts Payable 208 Unearned Rent Revenue 311 Common Stock 320 Retained Earnings Dividends 16,500 400 Service Revenue 429 Rent Revenue 711 Depreciation Expense 6,500 726 Salaries and Wages Experise 55.900 732 Uites Expense $128.350 57.000 450 1500 19.100 27.000 332 63.000 6.000 $120350 (a) Your Answer Correct Answer (Used) Prepare the closire entries. (Credit accountities are automatically indented when amount is entered. Do not indent manually. I no entry la required, select "No Entry for the accountsicles and enter for the amounts: Date Account Titles and Explanation Debit Credit July 31 Service Reverse Rent Revenue 6.000 Income Summary 69.000 (To close revenue accounts July 31 income MO Depreciation 6.500 Salaries and were 55.900 54500 7900 Les (To close expense accounts) July 31 Retained Earrings Income Summary (To close net income (1) July 3: Retained Earnings 16.500 TAO (To clone dividendhi) (b) Post to the Retained Earnings and income Summary counts. Post entries in the order of journal entries presented in the previous port. Enter negative amounts using either a negative in preceding the numberes.-45 or parentheses (450 No. 320 Retained Earnings Ref Debit Credit Balance 315 Date Explanation July 33 July 31 July 31 315 315 No. 350 Income Summary Ref Debit Credit Balance 315 Date Explanation July 31 July 31 July 31