KAY MAGILL COMPANY Adjusted Trial Balance For the Month Ended June 30, 2014
Account Titles
Adjusted Trial Balance
Debit
Credit
Cash
Accounts Receivable Supplies
$ 3,712
3,904
480
Accounts Payable
$ 1,556
Unearned Service Revenue
160
Owner”s Capital
5,760
Owner”s Drawings
628
Service Revenue
4,300
Salaries and Wages Expense
1,344
Miscellaneous Expense
256
Supplies Expense
1,900
Salaries and Wages Payable
448
$12,224
$12,224
Instructions
(a) Prepare closing entries at June 30, 2014.
(b) Prepare a post-closing trial balance.
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