E4.11 (LO 2) Selected accounts for Heather's Salon are presented below. All June 30 postings are from closing entries Prepare closing entries Salaries and Wages Expense 6/10 3.200 6/28 5,600 BN 8.800 30 R 800 Service Revenue 6/15 9,700 6/24 8.400 18.100 Bal 18.100 6/30 Retained Earnings 2,500 6/1 12.000 6/30 5.000 Bal 14.500 6/30 612 6/24 Ral Supplies Expense 600 700 1.300 0 6/1 Bal Rent Expense 3,000 1000 6/13 006/25 Bal. Dividends 1.000 1.500 2,500 6/30 100 2,500 4-42 CHAPTER 4 Completing the Accounting Cycle Instructions a. Prepare the closing entries that were made. b. Post the closing entries to Income Summary