Emil Skoda Company had the following adjusted trial balance.

EMIL SKODA COMPANY

Adjusted Trial Balance

For the Month Ended June 30, 2011

Adjusted Trial Balance

Account Titles

Debits

Credits

Cash

$ 3,712

Accounts Receivable

3,904

Supplies

480

Accounts Payable

$ 1,792

Unearned Revenue

160

Common Stock

5,000

Retained Earnings

760

Dividends

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, 2011.

(b) Prepare a post closing trial balance.