Huang Automotive ended its fiscal year on July 31, 2020. The company's adjusted trial balance as of the end of its fiscal year is as follows. (Joumalize and post-closing entries, and prepare a post-closing triel balance) Huang Automotive Adjusted Trial Balance July 31, 2020 No. Account Titles Debit Credit 101 Cash $ 9,840 112 Accounts Receivable 8,780 157 Equipment 15,900 158 Accumulated Depreciation-Equip. S 7,400 201 Accounts Payable 4,220 208 Uneamed Rent Revenue 1,800 301 Owner's Capital 45,200 306 Owner's Drawings 16,000 400 Service Revenue 64,000 429 Rent Revenue 6,500 711 Depreciation Expense 726 Salaries and Wages Expense 732 Utilities Expense 8,000 55,700 14,900 $129,120 S129, 120 Instructions a. Prepare the closing entries using page J15 b. Post to Owner's Capital and No 350 Income Summary accounts. (Use the three- column form) c. Prepare a post-closing trial balance at July 31