Pina Colada Company Adjusted Trial Balance For the Year Ended June 30, 2022 Adjusted Trial Balance Debit Credit Account Titles Cash $3,900 Accounts Receivable 3,880 Supplies 560 $ 1,850 100 Accounts Payable Uneared Service Revenue Common Stock 2,360 2,500 Retained Earnings Dividends 760 5,800 1.400 Service Revenue Salaries and Wages Expense Miscellaneous Expense Supplies Expense Salaries and Wages Payable 310 2,200 400 $ 13,010 $ 13,010 (a) Prepare closing entries at June 30, 2022. (Credit account titles are automatically indented when amount is entered. Do not indent manually. I no entry is required, select "No Entry for the account titles and enter for the amounts) Debit Credit Date Acount Titles and Explanation 5800 June 30 Service Revenue 5800 Income Summary (To dose revenue account) June 30 June 30 Income Summary Salaries and Wages Expande Miscellaneous Expense Supplies Expande (To dose expense accounts) June 30 Income Summary Retained Earning (To close net income / (loss)) June 30 Retained Earnings Dividends (To cose dividends)