KAY MAGILL COMPANY Adjusted Trial Balance For the Month Ended June 30, 2017 Adjusted Trial Balance Account Titles s 3,712 Accounts Receivable 480 1,556 Accounts Payable Unearnod Service Revenue Common Seock Retained Earnings Dividends Service Revenue Salaries and Wages Expense Miscellaneous Expense Supplies Expense Salaries and Wages Payable 160 4,000 1,760 628 4,300 1,344 256 1,900 448 $12,224 $12,224 Instructions (a) Prepare closing entries at June 30, 2017. (b) Prepare a post-closing trial balance. baas Plevina Company ended is fscal year on July 31. 2017. The companys adjutpuane a entries, and pr closing trial balance balance as of the end of its fiscal year is shown below. PLEVIN COMPANY Adjusted Trial Balance July 31, 2017 No. 101 Cash 112 Accounts Receivable 157 Equipment 158 Accumulated Depreciation-Equip. 201 Accounts Payable 208 Uneaned Rent Revenue 311 Common Stock 320 Retained Earnings 332 Dividends 400 Service Revenue 429 Rent Revenue 711 Depreciation Expense 726 Salaries and Wages Expense 732 Utilities Expense Account Titles Debit Credit $ 9.840 8,780 15,900 $ 7,400 4,220 1,800 20,000 25,200 64,000 8,000 6,500 55,700 14,900 129,120 $129,120 Instructions (a) Prepare the closing entries using page J15 (b) Post to the Retained Earnings and No. 350 Income Summary accounts. (Use the three-column form.) (e) Prepare a post-closing trial balance at July 31 E4-9 The adjusted trial balance for Plevin Company is presented in E4-8. Instructions (b) Prepare a classifhed balance sheet at July 31. Prepare financia LO 4) an income statement and a retained earnings statement for the year