The adjusted trial balance for Victoria Cullumber Company for the year ended June 30, 2021, follows. VICTORIA CULLUMBER COMPANY Adjusted Trial Balance June 30, 2021 Account Titles Debit Credit Cash $3,582 Accounts receivable 3,954 500 Supplies Accounts payable $1,402 Unearned revenue 150 Salaries payable 520 V. Cullumber, capital 5,660 V. Cullumber, drawings 640 Service revenue 4.260 Salaries expense 1,190 Miscellaneous expense 306 Supplies expense 1,820 Miscellaneous expense 306 Supplies expense 1,820 $11,992 $11,992 Prepare closing entries at June 30, 2021. (Credit account titles are automatically indented when amount is not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the an Date Account Titles and Explanation Debit Credit June 30 Service Revenue 4260 Income Summary 4260 (To close revenue accounts.) June 30 Income Summary 3310 Salaries Expense 1190 Miscellaneous Expense 306 Supplies Expense 1820 (To close revenue accounts.) June 30 Income Summary 3310 Salaries Expense 1190 Miscellaneous Expense 306 Supplies Expense 1820 (To close expense accounts.) June 30 Income Summary V. Cullumber, Capital (To close profit to capital.) June 30 V. Cullumber. Capital 640 V. Cullumber, Drawings - 640 (To close drawings account.)