The following adjusted trial balance is for Jasper Appliance Repair Co

The following adjusted trial balance is for Jasper Appliance Repair Company:JASPER APPLIANCE REPAIR COMPANYAdjusted Trial BalanceJune 30, 2012DebitsCreditsCash$ 63,000Accounts Receivable 42,000Trucks110,000Accumulated DepreciationTrucks$ 30,000Accounts Payable 10,800Notes Payable 20,000Capital Stock 50,000Retained Earnings, July 1, 2011 5,500Dividends 10,000Service Revenue230,000Rent Expense 12,000Advertising Expense 5,000Salaries Expense 90,000Supplies Expense 1,500Insurance Expense 1,200Depreciation ExpenseTrucks 10,000Interest Expense 1,000Miscellaneous Expense 600$346,300 $364,300Make the closing journal entries at the end of the fiscal year, June 30, 2012.

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