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E4-7 Emil Skoda Company had the following adjusted trial balance.

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E4-7 Emil Skoda Company had the following adjusted trial balance.

Emil Skoda Company
Adjusted Trial Balance
For the Month Ended June 30, 2008



Cash  3,712
Accounts Receivable  3,904
Supplies  480
Accounts Payable  1,792
Unearned revenue  160
Common stock  5,000
Retained earnings  760
Dividends  300
Service revenue  4,064
Salaries expense  1,344
Miscellaneous expense  256
Supplies Expense  2,228
Salaries payable  448
 12,224  12,224

Instructions
(a) Prepare closing entries at June 30, 2008.
(b) Prepare a post-closing trial balance.

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