Selected accounts for Michelle€™s Salon are presented below. All June 30 postings are from closing entries.

Instructions
(a) Prepare the closing entries that were made.
(b) Post the closing entries to IncomeSummary.

Salaries and Wages Expense Service Revenue Retained Earnings 6/10 3,200 6/30 8,800 6/30 18,100 6/15 9,700 6/30 2,200 6 12,000 6/30 5,400 Bal 15,200 6/28 5,600 6/24 8,400 Supplies Expense Rent Expense Dividends 6/12 600 6/30 900 61 6/24 300 3,000 6/30 3,0006/1 ,000 30 2.200 6/25 1,200