444 The trial balance columns of the worksheet for Warren Roofing at March 31, 2017, are as follows. WARREN ROOFING Worksheet For the Month Ended March 31, 2017 Trial Balance Account Titles Dr. Cr. Cash 5,000 Accounts Receivable 3,700 Supplies 1,950 Equipment 10,868 Accumulated Depreciation Equipment 1,235 Accounts Payable 2,390 Unearned Service Revenue 680 Owner's Capital 13,353 Owner's Drawings 1,160 Service Revenue 6,900 Salaries and Wages Expense 1,490 Miscellaneous Expense 390 24,558 24,558 Other data: 1. 2 A physical count reveals only $500 of roofing supplies on hand. Depreciation for March is $247. Unearned revenue amounted to $180 at March 31. Accrued salaries are $600. 3. 4. The adjusted trial balance columns of the worksheet for Savaglia Company are as follows. SAVAGLIA COMPANY Worksheet (partial) For the Month Ended April 30, 2017 Adjusted Trial Balance Account Titles Dr. Cr. Cash 10,400 Accounts Receivable 8,200 Prepaid Rent 2,000 Equipment 23,200 Accumulated Depreciation-Equip. 5,500 Notes Payable 5,600 Accounts Payable 5,100 Owner's Capital 28,150 Owner's Drawings 3,500 Service Revenue 15,100 Salaries and Wages Expense 10,600 Rent Expense 800 Depreciation Expense 750 Interest Expense 50 Interest Payable 50 Totals 59,500 59,500 Journalize the closing entries at April 30. (Credit account titles are automatically indented when a No. Date Account Titles and Explanation Debit Credit 1. Apr. 30 (To close revenue account) 2. Apr. 30 (To close expense accounts) 3. Apr. 30 (To close net income / (loss)) 4. Apr. 30 (To close drawings) Post the closing entries. (Post entries in the order of Journal entries posted in the previous part of the question. Income Summary Owner's Capital SHOW LIST OF ACCOUNTS Prepare a post-closing trial balance at April 30. SAVAGLIA COMPANY Post-Closing Trial Balance Debit Credit Totals