Blue Spruce Consultants had the following adjusted trial balance (amounts in thousands). Blue Spruce Consultants Adjusted Trial Balance June 30, 2020 Adjusted Trial Balance Account Titles Debit Credit Cash #4,524 Accounts Receivable 4,761 Supplies 594 Accounts Payable #1,694 191 Unearned Service Revenue Share Capital-Ordinary 5,002 Retained Earnings 2,021 Dividends 671 Service Revenue 5,246 Salaries and Wages Expense 1,533 Miscellaneous Expense 310 Supplies Expense 2,318 Salaries and Wages Payable 557 #14.711 #14,711 Prepare closing entries at June 30, 2020. (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 O for the amounts.) Account Titles and Explanation Debit Credit (To close revenue account) (To close expense accounts) (To close net income/(loss)) (To close dividends) Prepare a post-closing trial balance. BLUE SPRUCE Consultants Post-Closing Trial Balance Debit Credit # Totals # #