Apachi Company ended its fiscal year on July 31, 2010. The company’s adjusted trial balance as of the end of its fiscal year is as shown below.

Apachi Company ended its fiscal year on July 31, 2010. The company’s adjusted trial balance as of the end of its fiscal year is as shown below.APACHI COMPANYAdjusted Trial BalanceJuly 31, 2010No.Account TitlesDebitsCredits101Cash$14,840 112Accounts Receivable8,780 157Equipment15,900 167Accumulated Depreciation $7,400201Accounts Payable 4,220208Unearned Rent Revenue 1,800301B. J. Apachi, Capital 45,200306B. J. Apachi, Drawing16,000 404Commission Revenue 65,000429Rent Revenue 6,500711Depreciation Expense4,000 720Salaries Expense55,700 732Utilities Expense14,900 $130,120$130,120Instructions(a) Prepare the closing entries

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