Salaries and Wages Expense \begin{tabular}{ll|ll} 6/10 & 2,700 & 6/30 & 8,000 \\ 6/28 & 5,300 & & \\ & & \end{tabular} \begin{tabular}{lr|lr} \multicolumn{3}{c|}{ Service Revenue } \\ \hline 6/30 & 17,200 & 6/15 & 8,900 \\ & & 6/24 & 8,300 \\ \multicolumn{4}{c}{ Rent Expense } \\ \hline 6/1 & 3,320 & 6/30 & 3,320 \\ \hline \multicolumn{3}{c}{ Owner's Capital } \\ \hline 6/30 & 2,300 & 6/1 & 11,700 \\ \hline & & 6/30 & 4,320 \\ \hline \end{tabular} Date Account Titles and Explanation June 30 (To close revenue account) June 30 (To dose expense account) June 30 (To close net income / (loss)) June 30