Lanza Company had the following adjusted trial balance.

prepare a post-closing trial balance.

(LO 2, 3) Lanza Company Adjusted Trial Balance For the Month Ended June 30, 2014 Adjusted Trial Balance Account Titles Debits Credits Cash SS SAW Accounts Receivable 3,904 Supplies 480 Accounts Payable S556 Unearned Service Revenue 160 Common Stock 4,000 Retained Earnings 1,760 Dividends 600 Service Revenue 4,300 Salaries and Wages Expense 1,344 Miscellaneous Expense 180 Supplies Expense 1,900 Salaries and Wages Payable 344

$12,120 $12,120 Instructions

(a) Prepare closing entries at June 30, 2014.

Journalize and post closing

(b) Prepare a post-closing trial balance.

entries, and prepare a postclosing trial balance.