Emil Skoda Company had the following adjusted trial balance.

EMIL SKODA COMPANY
Adjusted Trial Balance
for the Month Ended June 30, 2010

Adjusted Trial Balance

Account Titles

Debits

Credits

Cash

$3,712

Accounts Receivable

3,904

Supplies

480

Accounts Payable

$1,792

Unearned Revenue

160

Emil Skoda, Capital

5,760

Emil Skoda, Drawing

300

Service Revenue

4,064

Salaries Expense

1,344

Miscellaneous Expense

256

Supplies Expense

2,228

Salaries Payable

448

$12,224

$12,224

Instructions

(a) Prepare closing entries at June 30, 2010.

(b) Prepare a post closing trial balance.