Selected accounts for Barb's Beauty Salon Inc. are presented below. All June 30 postings are from closing entries.

\section*{Instructions}

(a) Prepare the closing entries that were made.

(b) Post the closing entries to Income Summary.

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Salaries Expense Fees Earned Dividends 6/10 3,200 6/30 7,800 6/30 15,600 6/15 7,200 6/15 1,300 6/30 1,300 6/28 4,600 6/24 8,400 Supplies Expense Rent Expense 6/12 800 6/30 6/24 700 1,500 6/1 3,500 6/30 3,500 Common Stock 16/1 12,000 Retained Earnings 6/30 1,300 6/30 2,800 Bal. 1,500