$\backslash$table$[[$Adjusted Trial Balance August $31,2024],[$Account Titles,Debit,Credit$],[$Cash$,*$ $$10,300,],[$Accounts receivable,$5,600,],[$Equipment$,10,700,],[$Accumulated depreciation$-$equipment,,$$4,500],[$Accounts payable,,$3,800],[$Unearned revenue,,$1,200],[$S$.$ Wilson, capital,,$37,100],[$S$.$ Wilson, drawings,$12,100,],[$Service revenue,,$36,600],[$Rentrevenue$,,5,900],[$Depreciation expense,$3,000,],[$Salaries expense,$37,200,],[$Utilities expense,$10,200,]]$

Prepare T accounts for the accounts affected by closing entries $.$ Post closing entries $($income summary,s$.$capital $,$ s$.$drawings, service revenue $,$rent revenue $,$depreciation expense $,$salaries expense $,$utility expense $)$