The adjusted trial balance for Savori Company are as follows:

Savori Company

Adjusted trial balance

For the month ended June 30, 2021

Account Title	Debit	Credit
Cash	$20,000
Accounts Receivable	15,680
Prepaid Rent	4560
Equipment	46,100
Accumulated DepreciationEquip.		$9,800
Notes payable		11,400
Accounts payable		9,840
Owners capital		55,920
Owners Drawings	7,300
Service revenue		31,180
Salaries expense	21,680
Rent expense	1,520
Depreciation expense	1,300
Interest expense	114
Interest payable		114
Totals	$118,254	$118,254

Instructions:

i. Prepare closing entries at June 30, 2021.

ii. Prepare a post-closing trial balance at June 30, 2021.