(b) Prepare a post-closing trial balance. Sheffield Company Post-Closing Trial Balance For the Year Ended June 30, 2022 Debit Credit IONE Totals $ Sheffield Company had the following adjusted trial balance. Sheffield Company Adjusted Trial Balance For the Year Ended June 30, 2022 Adjusted Trial Balance Account Titles Debit Credit Cash $3.590 3,890 Accounts Receivable Supplies 460 Accounts Payable $1,500 Unearned Service Revenue 200 Common Stock 2,430 Retained Earnings 2,000 Dividends 540 Service Revenue 5,500 Salaries and Wages Expense 1.450 Miscellaneous Expense 300 Supplies Expense 2.000 Salaries and Wages Payable 600 $12,230 $12,230 (a) Your answer is correct. . Prepare closing entries at June 30, 2022. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit June 30 Service Revenue 5.500 Income Summary 5,500 (To close revenue account) June 30 Income Summary 3750 Miscellaneous Expense 300 0000 TARO Supplies Expense 2,000 Salaries and Wages Expense 1,450 (To close expense accounts) June 30 Income Summary 1750 Retained Earnings 1750 (To close net income / (loss)) June 30 Retained Earnings 540 Dividends 540 (To close dividends)