The adjusted trial balance for Victoria Sunland Company for the year ended June 30, 2021, follows. VICTORIA SUNLAND COMPANY Adjusted Trial Balance June 30, 2021 Account Titles Debit Credit Cash $3,632 Accounts receivable 3,904 Supplies 350 Accounts payable $1,152 Unearned revenue 40 Salaries payable 530 V. Sunland, capital 5.730 V. Sunland, drawings 570 Service revenue 4.190 Salaries expense 1,150 Miscellaneous expense 136 Supplies expense 1,900 $11,6M2 $11,642 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) Debit Credit Date Account Titles and Explanation June 30 (To close revenue accounts June 30 (To close expense accounts.) June 30 (To close expense accounts.) June 30 (To close profit to capital.) June 30 (To close drawings account.) VICTORIA SUNLAND COMPANY Post-Closing Trial Balance Debit Credit $ $ > > > $ $ Total