Selected accounts for Blue Spruce Salon are presented below. All June 30 postings are from closing entries. Salaries and Wages Expense 6/10 3,400 | 6/30 9,200 6/28 5,800 Bal. 9,200 6/12 Supplies Expense 3006/30 1,000 700 6/24 Bal. 1,000 Service Revenue 6/30 17,6006/15 6/24 8,900 8,700 Bal. 17,600 Rent Expense 6/1 3,500 | 6/30 Bal. 3,500 3,500 Retained Earnings 6/30 2,500 6/1 11,500 6/30 3,900 Bal. 12,900 Dividends 6/13 2,500 1,500 6/30 1,000 6/25 Bal. 2,500 June 30 (To close revenue account) June 30 (To close expense account) June 30 (To close net income / (loss)) June 30 (To close dividends)