Lanza Company had the following adjusted trial balance.

Instructions
(a) Prepare closing entries at June 30, 2014.
(b) Prepare a post-closing trialbalance.

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Lanza Company Adjusted Trial Balance For the Month Ended June 30, 2014 Adjusted Trial Balance Credits Account Titles Debits 3,712 3,904 480 Cash Accounts Reccivable Supplies Accounts Payable Uncarned Service Revenuc Common Stock Retained Earnings Dividends Service Revenue Salaries and Wages Expense Miscellancous Expense Supplies Expense Salaries and Wages Payable 1,556 160 4,000 1,760 600 4,300 1,344 180 1,900 344 $12,120 S12,120