Sheffield Company had the following adjusted trial balance. Sheffield Company Adjusted Trial Balance For the Year Ended June 30, 2022 Adjusted Trial Balance Account Titles Debit Credit Cash $3,590 Accounts Receivable 3,890 460 Supplies Accounts Payable $1,500 Unearned Service Revenue 200 Common Stock 2,430 Retained Earnings 2,000 Dividends 540 Service Revenue 5,500 Salaries and Wages Expense 1.450 Miscellaneous Expense 300 Supplies Expense 2,000 Salaries and Wages Payable 600 $12.230 $12,230 (a) Prepare closing entries at June 30, 2022. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) " Date Account Titles and Explanation Debit Credit June 30 (To close revenue account) June 30 IUNI LA COND (To close expense accounts) June 30 (To close net income / (loss)) June 30 (To close dividends)