Selected accounts for Pharoahs Salon are as follows. All June 30 postings are from closing entries.

Salaries and Wages Expense
6/10	2,600	6/30	8,120
6/28	5,520
Supplies Expense
6/12	540	6/30	1,260
6/24	720
Service Revenue
6/30	18,400	6/15	8,800
		6/24	9,600
Rent Expense
6/1	2,850	6/30	2,850
Owners Capital
6/30	2,430	6/1	12,200
		6/30	6,170
		Bal.	15,940
Owners Drawings
6/13	600	6/30	2,430
6/25	1,830

Prepare the closing entries that were made. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
June 30
	(To close revenue account)
June 30
	(To close expense account)
June 30
	(To close net income / (loss))
June 30
	(To close drawings)

eTextbook and Media

List of Accounts

Post the closing entries to Income Summary. (Post entries in the order of journal entries posted in the previous part of the question.)

Post the closing entries to Income Summary. (Post entries in the order of journal entries posted in the previous part of the question.)

Income Summary
June 30Bal.		June 30Bal.
June 30Bal.		June 30Bal.
June 30Total		June 30Total