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 Prepare closing entries at June 30, 2021. (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 O for the amounts.) Date Account Titles and Explanation Debit Credit June 30 (To close revenue accounts.) June 30 (To close expense accounts.) June 30 (To close profit to capital.) June 30 (To close drawings account.) Prepare a post-closing trial balance. VICTORIA CARLA VISTA COMPANY Post-Closing Trial Balance Debit Credit S $ Total $ $