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Prepare a post-closing trial balance at July 31.

Heidi Jara opened Brambles Cleaning Service on July 1, 2022. During July, the following transactions were completed.

July 1		Stockholders invested $20,000 cash in the business in exchange for common stock.
1		Purchased used truck for $9,000, paying $4,000 cash and the balance on account.
3		Purchased cleaning supplies for $1,900 on account.
5		Paid $1,800 cash on a 1-year insurance policy effective July 1.
12		Billed customers $4,500 for cleaning services.
18		Paid $1,400 cash on amount owed on truck and $1,300 on amount owed on cleaning supplies.
20		Paid $2,400 cash for employee salaries.
21		Collected $3,500 cash from customers billed on July 12.
25		Billed customers $6,000 for cleaning services.
31		Paid $340 for the monthly gasoline bill for the truck.
31		Paid a $5,700 cash dividend.

The chart of accounts for Brambles Cleaning Service contains the following accounts: No. 101 Cash, No. 112 Accounts Receivable, No. 126 Supplies, No. 130 Prepaid Insurance, No. 157 Equipment, No. 158 Accumulated DepreciationEquipment, No. 201 Accounts Payable, No. 212 Salaries and Wages Payable, No. 311 Common Stock, No. 320 Retained Earnings, No. 332 Dividends, No. 350 Income Summary, No. 400 Service Revenue, No. 631 Supplies Expense, No. 633 Gasoline Expense, No. 711 Depreciation Expense, No. 722 Insurance Expense, and No. 726 Salaries and Wages Expense.

(1)Unbilled and uncollected revenue for services performed at July 31 were $2,800.(2)Depreciation on equipment for the month was $500.(3)One-twelfth of the insurance expired.(4)An inventory count shows $500 of cleaning supplies on hand at July 31.(5)Accrued but unpaid employee salaries were $1,070.

Post closing entries. (Post entries in the order of journal entries prepared above.) Cash Date Explanation Ref Debit Credit Balance July 1 J1 20,000 July 1 J1 4,000 July 5 J1 1.800 July 18 11 2,700 July 20 J1 2,400 July 21 J1 3,500 July 31 31 340 July 31 J1 5,700 Accounts Receivable Date Explanation Ref Debit Credit Balance July 12 11 4,500 July 21 J1 3,500 July 25 J1 6,000 July 31 Adjusting J1 2.800 Supplies Date Explanation Ref Debit Credit Balance July 3 J1 1,900 July 31 Adjusting J2 1,400 Prepaid Insurance Date Explanation Ref Debit Credit Balance July 5 J1 1,800 July 31 Adjusting J2 150 Equipment Date Explanation Ref Debit Credit Balance July 1 J1 9,000 Accumulated Depreciation Equipment Date Explanation Ref Debit Credit Balance July 31 Adjusting 12 500 Accounts Payable Date Explanation Ref Debit Credit Balance July 1 J1 5.000 July 3 J1 1,900 July 18 J1 2,700 Salaries and Wages Payable Date Explanation Ref Debit Credit Credit Balance July 31 Adjusting J2 1,070 Common Stock Date Explanation Ref Debit Debit Credit Balance July 1 J1 20,000 Retained Earnings No. 320 Date Explanation Ref Debit Credit Balance July 31 Closing 13 7440 7440 July 31 Closing J3 5700 1740 Dividends No. 332 Date Explanation Ref Debit Credit Balance y 31 J1 5,700 5,700 July 31 Closing 13 5700 0 Income Summary No. 350 Date Explanation Ref Debit Credit Balance July 31 Closing J3 13300 13300 July 31 Closing J3 5860 7440 July 31 Closing J3 7440 0 Service Revenue No. 400 Date Explanation Ref Debit Credit Balance y 12 J1 4,500 4,500 y 25 J1 6.000 10.500 y 31 Adjusting J2 2,800 13,300 July 31 Closing J3 13300 0 Gasoline Expense No. 633 Date Explanation Ref Debit Credit Balance y 31 11 340 340 July 31 Closing 13 340 0 Supplies Expense No. 634 Date Explanation Ref Debit Credit Balance y 31 J1 1,400 1.400 July 31 Closing J3 1400 0 Depreciation Expense No. 711 Date Explanation Ref Debit Credit Balance Balance Gasoline Expense No. 633 Date Explanation Ref Debit Credit Balance y 31 J1 340 340 July 31 Closing J3 340 0 Supplies Expense No. 634 Date Explanation Ref Debit Credit Balance y 31 J1 1,400 1,400 July 31 Closing J3 1400 0 Depreciation Expense No. 711 Date Explanation Ref Debit Credit Balance y 31 Adjusting J2 500 500 July 31 Closing J3 500 0 Insurance Expense No. 722 Date Explanation Ref Debit Credit Balance y 31 Adjusting 12 150 150 July 31 Closing J3 150 0 Salaries and Wages Expense No. 726 Date Explanation Ref Debit Credit Balance y 20 J1 2,400 2,400 y 31 Adjusting J2 1,070 3,470 July 31 Closing 03 3470 0 Prepare a post-closing trial balance at July 31. Bramble's Cleaning Service Post-Closing Trial Balance Debit Credit $ $ Totals $ $

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