Prepare and Adjusted Trial Balance , Closing Journal Entry and Post Closing Trial Balance at June 30, 2016.

Regis Corporation operates hair salons under various brand na mes including Supercuts, Mia & Maxx, and Style America The following is a simplified list of accounts and amounts (in millions) reported in the company's accounts for the year ended June 30, 2016 $60 25 23 690 Accounts Payable Accounts Receivable Accumulated Amortization Accumulated Depreciation Amortization Expense Cash Common Stock Depreciation Expense Equipment Income Tax Expense Interest Expense Inventories Notes Payable (long-term) Office Expenses Prepaid Rent Rent Expense Retained Earnings Salaries and Wages Expense Salaries and Wages Payable Service Revenue Software Supplies Expense 148 215 65 1,283 134 320 369 52 300 318 868 135 1,790I 108 179 9