Latitudes Company had the following adjusted trial balance. Prepare closing entries at June 30, 2011. LATITUDES COMPANY Adjusted Trial Balance For the month ended June 30, 2011 Account titles Debits Credits Cash $3,700 Accounts Receivable 3,900 Supplies 500 Accounts Payable $1,800 Unearned Revenue 200 Common Stock 5,000 Retained Earnings 800 Dividends 300 Service Revenue 4,100 Salaries Expense 1,300 Miscellaneous 300 Supplies Expense 2,300 Salary Payable 400 Totals $12,300 $12,300