Adjusted Trial Balance for the Month Ended June 30, 2017 Adjusted Trial Balance Account Titles Debits Credits Cash $4,650 Accounts Receivable 5,200 Supplies 640 Accounts Payable 2500 Unearned Service Revenue 200 7280 Owner's Capital Owner's Drawings Service Revenue 400 5360 I Salaries and Wages Expense 1,650 Miscellaneous Expense 350 3050 Supplies Expense Salaries and Wages Payable 600 Instructions (a) Prepare closing entries at June 30, 2017. P4-1B Michael Pevnick began operations as a private investigator on January 1, 2017. The trial balance columns of the worksheet for Michael Pevnick, P.1, at March 31 are as follows. 1. Supplies on hand total $580. 2. Depreciation is $45000 per quarter. 3. Interest accrued on 8% 6-month note payable, issued January 1, 4. Insurance expires at the rate of $100 per month. 5. Services performed but unbilled at March 31 total $1,000. tal MICHAEL PEVNICK.P.I. Worksheet For the quarter Ended March 31, 2017 Trial Balanss Adjustru Balance Sheet Dr. Cr. Dr. CE DC DC DCE Rece Supplies Padre Pole wer's Owner's Minden 449 Supplies Expense Depreciation Expert Acces Depreciate Equipment Informe Inimeste Na Miscellaneous Expense 350 Supplies Expense 3050 Salaries and Wages Payable Instructions (a) Prepare closing entries at June 30, 2017. 600