The adjusted trial balance for Victoria Carla Vista Company for the year ended June 30, 2021, follows.

VICTORIA CARLA VISTA COMPANY Adjusted Trial Balance June 30, 2021
Account Titles	Debit		Credit
Cash	$3,652
Accounts receivable	3,964
Supplies	530
Accounts payable			$1,092
Unearned revenue			70
Salaries payable			570
V. Carla Vista, capital			5,760
V. Carla Vista, drawings	460
Service revenue			4,260
Salaries expense	1,170
Miscellaneous expense	186
Supplies expense	1,790
	$11,752		$11,752

VICTORIA CARLA VISTA COMPANY Post-Closing Trial Balance Debit Credit Cash 69 3652 $ Accounts Receivable 3964 Supplies 530 V. Carla Vista, Capital 1