E4-7 Emil Skoda Company had the following adjusted trial balance. EMIL SKODA COMPANY Adjusted Trial Balance For the Month Ended June 30, 2008 Adjusted Trial Balance Account Titles Debits Credits Cash $3,712 Accounts Receivable 3,904 Supplies 480 Accounts Payable $1,792 Unearned Revenue 160 Common Stock 5,000 Retained Earnings 760 Dividends 300 Service Revenue 4,064 Salaries Expense 1,344 Miscellaneous Expense 256 Supplies Expense 2,228 Salaries Payable 448 $12,224 $12,224 Instructions (a) Prepare closing entries at June 30, 2008. (b) Prepare a post-closing trial balance