[michelek]

I don't quite understand how you incorporate the information into these accounts. For instance, you have Capital $9,000; Wage Expenses $8500; Service Revenue $1000; and Rent Expense $1600.

[morgaine300]

I'm not sure I know exactly what you're asking. If you're actually doing closing entries, there would be more to it than just those 4 accounts. (i.e. you also close revenues and drawing, and most textbooks use an Income Summary account to do it.)

If you just want to know the effect of the expenses on capital, they decrease it. Revenues increase and expenses decrease. You can't do a post-closing trial balance until everything is closed, not just the expenses. A post-closing trial balance is exactly what it says it is: a trial balance done after the closing process. Since the closing process involves moving the revenues, expenses and drawing into capital, then none of those accounts would exist on it, and the capital account balance would have changed to reflect this. All other accounts remain the same.