E4.11 (LO 2), AP Selected accounts for Tamoras Salon are presented here. All June 30 postings are from closing entries.

Salaries and Wages Expense
6/10	3,200
6/28	5,600
Bal.	8,800	6/30	8,800

Supplies Expense
6/12	600
6/24	700
Bal.	1,300	6/30	1,300

Service Revenue
		6/15	9,700
		6/24	8,400
6/30	18,100	Bal.	18,100

Rent Expense
6/1	3,000
Bal.	3,000	6/30	3,000

Owners Capital
6/30	2,500	6/1	12,000
		6/30	5,000
		Bal.	14,500

Owners Drawings
6/13	1,000
6/25	1,500
Bal.	2,500	6/30	2,500

Instructions

1. Prepare the closing entries that were made.
2. Post the closing entries to Income Summary.

Prepare correcting entries.