Selected accounts for Heather's Salon are presented below.

All June 30 postings are from closing entries.

Salaries and Wages Expense  6/10 3,452 

                                                6/30 9,338 

                                                6/28 5,886

Supplies Expense                   6/12 598

                                              6/30 1,439

                                               6/24 841

Service Revenue                    6/30 18,027

                                              6/15 8,532

                                             6/24 9,495

Rent Expense                       6/1 3,186

                                             6/30 3,186

Owner's Capital                     6/30 2,298

                                              6/1 11,972

                                             6/30 4,064

 Bal. 13,738

 Owner's Drawings                  6/13 504

                                              6/30 2,298

                                              6/25 1,794

Prepare the closing entries that were made..