Date Accounts Debit Credit 30-Jun Service Revenue 5,525.00 5,525.00 Close revenues 30-Jun Rent Expense 1,195.00 Business License Expense 250.00 Telephone Expense 155.00 Repairs and Maintenance Expense 210.00 Advertising Expense 250.00 Wages Expense 650.00 Depreciation Expense 250.00 Close Expenses 2,960.00 30-Jun 2,565.00 2,565.00 Close Income Summary 30-Jun 1,000.00 1,000.00 Close Owners Draw 12,050.00 12,050.00