Sarasota Company had the following adjusted trial balance. Adjusted Trial Balance Account Titles Debit Credit Cash $3,600 Accounts Receivable 4,030 Supplies 440 Accounts Payable $ 1,800 Unearned Service Revenue 200 Common Stock 2,460 Retained Earnings 2,000 Dividends 700 Service Revenue 5,300 Salaries and Wages Expense 1,500 Miscellaneous Expense 240 Supplies Expense 1,900 Salaries and Wages Payable 650 $ 12,410 $ 12,410 Prepare closing entries at June 30, 2022