Selected accounts for Heather's Salon are presented below. All June 30 postings are from closing entries.

Salaries and Wages Expense

6/10 3,200 6/30 8,800 6/28 5,600

Supplies Expense

6/12 600 6/30 1,300 6/24 700

Service Revenue

6/30 18,100 6/15 9,700 6/24 8,400

Rent Expense

6/1 3,000 6/30 3,000

Retained Earnings

6/30 2,500 6/1 12,000 6/30 5,000

Bal. 14,500 Dividends

6/13 1,000 6/30 2,500 6/25 1,500

Instructions

(a) Prepare the closing entries that were made.

(b) Post the closing entries to Income Summary.