Whispering Winds Company had the following adjusted trial balance. Whispering Winds Company Adjusted Trial Balance For the Month Ended June 30, 2019 Adjusted Trial Balance Account Titles Debit Credit Cash Accounts Receivable $3,790 3,710 480 Supplies Accounts Payable $1,900 Unearned Service Revenue 140 Common Stock 2,280 Retained Earnings 2,000 Dividends 760 Service Revenue 5,300 Salaries and Wages Expense 1,200 Miscellaneous Expense 280 Supplies Expense 2,100 Salaries and Wages Payable 700 $12,320 $12,320 Prepare closing entries at June 30, 2019. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit June 30 (To close revenue account) June 30 (To close expense accounts) June 30 (To close net income / (loss)) June 30 (To close dividends) Whispering Winds Company Post-Closing Trial Balance Debit Credit Totals