The adjusted trial balance for Victoria Oriole Company for the year ended June 30, 2021, follows. VICTORIA ORIOLE COMPANY Adjusted Trial Balance June 30, 2021 Account Titles Debit Credit Cash $3,632 Accounts receivable 3,894 Supplies 440 Accounts payable $1,162 Unearned revenue 50 Salaries payable V. Oriole, capital 5,860 V Oriole, drawings 4.350 400 570 Act Service revenue Salaries expense 1.140 $1,162 50 400 5,860 Accounts payable Unearned revenue Salaries payable V.Oriole, capital V.Oriole, drawings Service revenue Salaries expense Miscellaneous expense Supplies expense 570 4.350 1.140 126 2020 $11,822 $11,822 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 for the amounts) Date Account Titles and Explanation Debit Credit Activate June 30 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 for the amounts) Date Account Titles and Explanation Debit Credit June 30 (To close revenue accounts.) June 30 to close expense accounts.) June 30 Activate Prepare a post-closing trial balance. VICTORIA ORIOLE COMPANY Post-Closing Trial Balance Debit Credit > $