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Exercises 1. Emil Skoda had the following adjusted trial balance on June 30: DR CR 3,712 Accounts Receivable 3,904 Supplies 480 Accounts Payable 1,792 Salaries Payable 448 Uneamed Revenue 160 E. Skoda, Capital 5,760 E. Skoda, Drawing 300 Service Revenue 4,064 Salaries Expense 1,344 Miscellaneous Expense 256 Supplies Expense 12 224 2,224 REQUIRED: A. Prepare the closing entries at June 30. st-closing trial balance. are a GENERAL JOURNAL Date Account Titles DR TTTTT CR