Selected accounts for Michelle’s Salon are presented below. All June 30 postings are from closing entries.

Salaries and Wages Expense Service Revenue Retained Earnings 6/10 3,200 | 6/30 8,800 6/30 18,100 | 6/15. 9,700 6/30 2,200 | 6/1 12,000 6/28 5,600 6/24 8,400 6/30 5,400 Balg¢715,200 Supplies Expense Rent Expense Dividends 6/12 600 | 6/30 900 6/1 3,000 | 6/30 3,000 6/13 1,000 | 6/30 2,200 6/24 300 6/25, 1,200 Instructions

(a) Prepare the closing entries that were made.

(b) Post the closing entries to Income Summary.