The adjusted trial balance for Victoria Sunland Company for the year ended June 30, 2017, follows. VICTORIA SUNLAND COMPANY Adjusted Trial Balance June 30, 2017 Account Titles Debit Credit Cash $3,692 Accounts receivable 3,844 Supplies 400 Accounts payable $1,222 Unearned revenue 120 Salaries payable 480 V. Sunland, capital 5,800 V. Sunland, drawings 510 Service reve revenue 4,340 Salaries expense 1,210 Miscellaneous expense 366 Supplies expense 1,940 $11,962 $11,962 Debit Credit Date Account Titles and Explanation June 30 (To close revenue accounts) June 30 V > (To close expense accounts) June 30 (To close profit to capital) June 30 (To close drawings account) Prepare a post-closing trial balance. VICTORIA SUNLAND COMPANY Post-Closing Trial Balance Debit Credit V Total VE