Adjusted Trial Balance
Account Titles		Debit		Credit
Cash		$3,740
Accounts Receivable		3,960
Supplies		440
Accounts Payable				$1,900
Unearned Service Revenue				140
Common Stock				4,100
Retained Earnings				1,070
Dividends		700
Service Revenue				4,250
Salaries and Wages Expense		1,300
Miscellaneous Expense		220
Supplies Expense		1,800
Salaries and Wages Payable				700
		$12,160		$12,160

Prepare closing entries at June 30, 2020. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
June 30
	(To close revenue account)
June 30
	(To close expense accounts)
June 30
	(To close net income / (loss))
June 30
	(To close dividends)

SHOW LIST OF ACCOUNTS

Prepare a post-closing trial balance.

Blue Spruce Company Post-Closing Trial Balance For the Month Ended June 30, 2020June 30, 2020For the Quarter Ended June 30, 2020
	Debit		Credit
	$		$
Totals	$		$