Pharoah Company had the following adjusted trial balance.

Pharoah Company Adjusted Trial Balance For the Month Ended June 30, 2020
		Adjusted Trial Balance
Account Titles		Debit		Credit
Cash		$3,820
Accounts Receivable		4,040
Supplies		490
Accounts Payable				$1,800
Unearned Service Revenue				180
Owners Capital				4,180
Owners Drawings		770
Service Revenue				5,990
Salaries and Wages Expense		1,500
Miscellaneous Expense		390
Supplies Expense		1,700
Salaries and Wages Payable				560
		$12,710		$12,710

Prepare closing entries at June 30, 2020. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)