Willow Turenne Company had the following adjusted trial balance.

Adjusted Trial Balance

Account Titles

Debits

Credits

Cash

$ 3,712

Accounts Receivable

3,904

Supplies

480

Accounts Payable

$ 1,556

Unearned Service Revenue

160

Owner’s Capital

5,760

Owner’s Drawings

628

Service Revenue

4,300

Salaries and Wages Expense

1,344

Miscellaneous Expense

256

Supplies Expense

1,900

Salaries and Wages Payable

448

$12,224

$12,224

Instructions

(a) Prepare closing entries at June 30, 2012.

(b) Prepare a post closing trial balance.