1. Prepare closing entries at June 30,2017

Exercise 4-6 The adjusted trial balance for Victoria Pharoah Company for the year ended June 30, 2017foliows VICTORIA PHAROAH COMPANY Adjusted Trial Balance June 30, 2017 Account Titles Dehit Credit Cash 53,682 Accounts receivable 3,964 Supplies 600 Accounts payable 51.432 Uneamed revenue 240 Satres payable 330 V.Pharoah, capital 5,720 V. Pharoah, drawings 490 Service revenue 4,400 Salaries expen 1.230 Miscellaneous expense 196 Supplies expense 1,960 $12.122 $12.122