Exercise 4-22 (Algorithmic) Closing Process A partial adjusted trial balance is shown as follows for Shockley Contracting: Shockley Contracting Partial Adjusted Trial Balance June 30 Debit Credit $17,450 30,600 Retained Earnings Service Revenue Advertising Expense Depreciation Expense Interest Expense Salaries Expense Supplies Expense Utilities Expense Dividends $1,450 9,650 810 7,600 1,100 2,330 930