The adjusted trial balance for Victoria Ivanhoe Company for the year ended June 30, 2017, follows.

VICTORIAIVANHOECOMPANY

Adjusted Trial Balance

June 30, 2017

Account Titles

Debit

Credit

Cash

$3,802

Accounts receivable3,794

Supplies370

Accounts payable$1,032

Unearned revenue260

Salaries payable460

V. Ivanhoe, capital 5,820

V. Ivanhoe, drawings610

Service revenue4,220

Salaries expense1,210

Miscellaneous expense186

Supplies expense1,820

DR TOTAL $11,792 CR TOTAlL $11,792

Prepare closing entries at June 30, 2017.

then

Prepare post-closing trial balance.