The adjusted trial balance for Victoria Lee Company for the year ended June 30, 2021, follows. VICTORIA LEE COMPANY Adjusted Trial Balance June 30, 2021 Account Titles Debit Credit Cash $ 3,712 Accounts receivable 3,904 Supplies 480 Accounts payable $ 1,382 Unearned revenue 160 Salaries payable 460 V. Lee, capital 5,760 V. Lee, drawings 550 Service revenue 4,300 Salaries expense 1,260 Miscellaneous expense 256 Supplies expense 1,900 $ 12,062 $ 12,062 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 0 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 LEE COMPANY Post-.Closing Trial Balance Debit Credit $ $ Total $ $