Prepare closing entries at June 30,2022. (Credit account titles ore automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Salaries and Wages Expenso Depreciation Expense Interest Expense (To close expense accounts) June 30 Income Summary Retained Earnings (To dose net income / (loss)) June 30 Rotalied faming Dividends. (To close dividends) eTextbook and Media Common Stock Retained Earnings Dividends Service Revenue Salaries and Wages Expense 1,400 Miscellaneous Expense Supplies Expense Salaries and Wages Payable 2,670 1,500 680 5,800 230 2,000 \begin{tabular}{l} $12,040 \\ \hline$12,040 \\ \hline \end{tabular} Blue Spruce Company had the following adjusted trial balance