Je Ju Consultants had the following adjusted trial balance (amounts in thousands). Je Ju Consultants Adjusted Trial Balance For the Month Ended June 30,2020 Adjusted Trial Balance Account Titles Debit Credit Cash m 3,712 Accounts Receivable 3,904 Supplies Accounts Payable 480 W 1,382 Unearned Service Revenue 160 Share Capital-Ordinary Retained Earnings 4,100 1,660 Dividends Service Revenue 550 4,300 Salaries and Wages Expense Miscellaneous Expense Supplies Expense Salaries and Wages Payable 1,260 256 1,900 460 2,062 W 12,062 Instructions a. Prepare closing entries at June 30, 2020. b. Prepare a post-closing trial balance. E4.8 (LO 2) Huang Automotive ended its fiscal year on July 31, 2020. The company's adjusted trial ba ance as of the end of its fiscal year is as follows.