Selected accounts for Tamora€™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 6/10 3,200 6/30 8,800 6/30 18,100 6/15 9,700 6/30 2,100 6/1 12,000 6/28 5,600 Owner's Capital 6/24 8,400 6/30 5,000 B 14,900 Supplies Expense Rent Expense Owner's Drawings 6/12 600 6/30 1,300 6/1 3,000 6/30 3,0006/13 1,000 6/30 2,100 6/24 700 6/25 1,100