Exercise 4-11 (Part level Submission) Selected accounts for Heathers Salon are presented below. All June 30 postings are from closing entries.

Salaries and Wages Expense
6/10	3,190	6/30	9,121
6/28	5,931
Supplies Expense
6/12	718	6/30	1,589
6/24	871
Service Revenue
6/30	17,802	6/15	9,063
		6/24	8,739
Rent Expense
6/1	2,636	6/30	2,636
Owners Capital
6/30	2,820	6/1	11,908
		6/30	4,456
		Bal.	13,544
Owners Drawings
6/13	711	6/30	2,820
6/25	2,109

(a) Prepare the closing entries that were made.(Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
June 30
(To close revenue account.)
June 30
(To close expense account.)
June 30
(To close net income / (loss).)
June 30
(To close drawings.)