prepare closing entries

balance. (LO 2,3) LANZA COMPANY, SA Adjusted Trial Balance For the Month Ended June 30, 2017 Adjusted Trial Balance Account Titles Debit Credit Cash R$ 3,712 Accounts Receivable 2,904 Supplies 480 Accounts Payable R$ 1,056 Unearned Service Revenue Share Capital-Ordinary 3,000 Retained Earnings 1,360 Dividends 300 Service Revenue 4,300 Salaries and Wages Expense 1,344 Miscellaneous Expense 180 1,200 Supplies Expense 244 Salaries and Wages Payable R$ 10,120 R$10,120 160