WILLOW TURENNE COMPANY Adjusted Trial Balance For the Month Ended June 30, 2012 Adjusted Trial Balance Account Titles Debits Credits $ 3,712 3,904 Cash Accounts Receivable Supplies Accounts Payable Unearned Service Revenue 480 $ 1,556 160 5,760 Owner's Capital Owner's Drawings 628 Service Revenue 4,300 Salaries and Wages Expense Miscellaneous Expense Supplies Expense Salaries and Wages Payable 1,344 256 1,900 448 $12,224 $12,224 Instructions (a) Prepare closing entries at June 30, 2012. (b) Prepare a post-closing trial balance.