Date Account Titles and Explanation June 30 Service Revenue (To close revenue account) 3540 Solaries and Wages Expense Miscellaneous Expense Supplies Expense (To close expense accounts) June 30 Income Summary 2100 240 1200 (To close net income / (loss)) June 30 Retained Esrinings 520 1960 Dividends (To close dividends) Date Account Titles and Explanation June 30 Service Revenue (To close revenue account) 3540 Solaries and Wages Expense Miscellaneous Expense Supplies Expense (To close expense accounts) June 30 Income Summary 2100 240 1200 (To close net income / (loss)) June 30 Retained Esrinings 520 1960 Dividends (To close dividends)