E#2 Instructions (a) Prepare closing entries at June 30, 2011. JK SIMMONS COMPANY Adjusted Trial Balance For the Month Ended June 30, 2011 Debit Credit Cash S5.100 Accounts Receivable 4,000 Supplies 500 Accounts Payable $1,800 Unearned Revenue 200 Salaries Payable 500 Common Stock 5.000 Retained Earnings 2.200 Dividends 400 Service Revenue 4,300 Salaries Expense 1,400 Miscellaneous Expense 300 Supplies Expense 2,300 TOTAL 14,000 14,000 Instructions: Prepare the closing Journal Entries