KF COMPANY

Adjusted Trial Balance

For the Month Ended June 30, 2020

Account Titles	Debits	Credits
Cash	$ 3,200
Accounts Receivable	3,900
Supplies	500
Accounts Payable		$ 1,800
Unearned Service Revenue		200
Share Capital-Ordinary		4,000
Retained Earnings		800
Dividends	300
Service Revenue		5,100
Salaries and Wages Expense	1,800
Miscellaneous Expense	300
Supplies Expense	2,300
Salaries and Wages Payable		400
	$12,300	$12,300

(a) Prepare closing entries at June 30, 2020.

(b) Prepare a post-closing trial balance.