Adjusting and Closing Entries 163 23-47A. Prepare closing entries and a post-closing trial balance (Learning Objective 4 20-25 min. The June 30, 2010, adjusted trial balance of Energized Espresso, Inc., is shown next. Energized Espresso, Inc. Adjusted Trial Balance June 30, 2010 CREDIT DEBIT $ 4,900 9,600 1.800 600 26.000 ACCOUNT Cash Accounts Receivable Prepaid Rent Supplies Equipment Accumulated Depreciation, Equipment Accounts Payable Unearned Service Revenue Salary Payable Notes Payable Common Stock Retained Earnings Dividends Service Revenue Interest Revenue Salary Expense Rent Expense Depreciation Expense, Equipment Utilities Expense Supplies Expense $ 4,200 2.400 1.100 1,800 3,000 10,000 11,950 2.000 43,000 400 24,500 6.000 1,200 700 550 $77,850 $77.850 Total Requirements 1. Prepare the June closing entries for Energized Espresso, Inc. 2. Calculate the ending balance in Retained Earnings. 3. Prepare a post-closing trial balance