Kay Magill Company had the following adjusted trial balance Kay Magill Company Adjusted Trial Balance For the Month Ended June 30, 2019 Adjusted Trial Balance Account Titles Debit Credit Cash Accounts Receivable Supplies Accounts Payable Unearned Service Revenue Common Stock Retained Earnings Dividends Service Revenue Salaries and Wages Expense Miscellaneous Expense Supplies Expense Salaries and Wages Payable $3,712 3,904 480 $1,556 160 4,000 1,760 628 4,300 1,344 256 1,900 448 S12,224 $12,224 Prepare closing entries at June 30, 2019. (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 accounts) June 30 (To close net income / (loss)) June 30 (To close dividends) Prepare a post-closing trial balance Kay Magill Company Post-Closing Trial Balance Debit Credit Totals