E4.6 (LO 1) AP The adjusted trial balance for Victoria Lee Company for the year ended June 30, 2021, follows. VICTORIA LEE COMPANY Adjusted Trial Balance June 30, 2021 Debit Credit Cash $ 3,712 Accounts receivable Supplies Accounts payable 3,904 480 $ 1,382 Unearned revenue 160 Salaries payable V. Lee, capital 460 5,760 V. Lee, drawings 550 Service revenue 4,300 Salaries expense 1,260 Miscellaneous expense 256 Supplies expense 1,900 $12,062 $12,062 Instructions a. Prepare closing entries at June 30, 2021. b. Prepare a post-closing trial balance. Prepare closing entr post-closing trial ba