finial exam 1
April 1, 2021
essay discussion 4
April 1, 2021

Selected accounts for Brianna’s Salon are presented below. All June 30 postings are from closing entries.

Salaries and Wages Expense

6/10

3,200

6/30

8,800

6/28

5,600

Service Revenue

6/30

18,100

6/15

9,700

6/24

8,400

Owner’s Capital

6/30

2,500

6/1

12,000

6/30

5,000

Supplies Expense

6/12

600

6/30

1,300

6/24

700

Rent Expense

6/1

3,000

6/30

3,000

Owner’s Drawings

6/13

1,000

6/30

2,500

6/25

1,500

Instructions

(a) Prepare the closing entries that were made.

(b) Post the closing entries to Income Summary.

 

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