A company issued a $519,000 bond and received $493,900 cash on May 14. Write the journal entry to record the issuing transaction. Do not enter dollar signs or commas in the input boxes. CKY Security has journalized their adjusting entries and prepared their adjusted trial balance. Using the adjusted trial balance, prepare the closing entries directly owner's capital for the month of April and create the post-closing trial balance. CKY Security Adjusted Trial Balance April 30, 2018 Account Titles DR CR Cash $12,900 Accounts Receivable $5,220 Prepaid Insurance $2,090 Office Supplies $2,830 Equipment $25,530 Accumulated Depreciation $2,770 Accounts Payable $6,060 Salaries Payable $680 Unearned Revenue $4,230 Notes Payable $7,710 Holmes, Capital $20,680 Holmes, Withdrawals $4,870 Service Revenue $17,820 Depreciation Expense $230 Insurance Expense $260 Interest Expense $330 Rent Expense $1,590 Salaries Expense $3,680 Telephone Expense $420 Total $59,950 $59,950 Do not enter dollar signs or commas in the input boxes. When closing accounts, use the direct method. For the closing of the expense accounts, enter the expense accounts in alphabetical order. Date Account Title and Explanation Debit Credit 2018 Apr 30 Answer Accounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseEquipmentHolmes, CapitalHolmes, WithdrawalsIncome SummaryInsurance ExpenseInterest ExpenseNotes PayableOffice SuppliesPrepaid InsuranceRent ExpenseSalaries ExpenseSalaries PayableService RevenueTelephone ExpenseUnearned Revenue Answer Answer Accounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseEquipmentHolmes, CapitalHolmes, WithdrawalsIncome SummaryInsurance ExpenseInterest ExpenseNotes PayableOffice SuppliesPrepaid InsuranceRent ExpenseSalaries ExpenseSalaries PayableService RevenueTelephone ExpenseUnearned Revenue Answer Close revenue accounts Apr 30 Answer Accounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseEquipmentHolmes, CapitalHolmes, WithdrawalsIncome SummaryInsurance ExpenseInterest ExpenseNotes PayableOffice SuppliesPrepaid InsuranceRent ExpenseSalaries ExpenseSalaries PayableService RevenueTelephone ExpenseUnearned Revenue Answer Answer Accounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseEquipmentHolmes, CapitalHolmes, WithdrawalsIncome SummaryInsurance ExpenseInterest ExpenseNotes PayableOffice SuppliesPrepaid InsuranceRent ExpenseSalaries ExpenseSalaries PayableService RevenueTelephone ExpenseUnearned Revenue Answer Answer Accounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseEquipmentHolmes, CapitalHolmes, WithdrawalsIncome SummaryInsurance ExpenseInterest ExpenseNotes PayableOffice SuppliesPrepaid InsuranceRent ExpenseSalaries ExpenseSalaries PayableService RevenueTelephone ExpenseUnearned Revenue Answer Answer Accounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseEquipmentHolmes, CapitalHolmes, WithdrawalsIncome SummaryInsurance ExpenseInterest ExpenseNotes PayableOffice SuppliesPrepaid InsuranceRent ExpenseSalaries ExpenseSalaries PayableService RevenueTelephone ExpenseUnearned Revenue Answer Answer Accounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseEquipmentHolmes, CapitalHolmes, WithdrawalsIncome SummaryInsurance ExpenseInterest ExpenseNotes PayableOffice SuppliesPrepaid InsuranceRent ExpenseSalaries ExpenseSalaries PayableService RevenueTelephone ExpenseUnearned Revenue Answer Answer Accounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseEquipmentHolmes, CapitalHolmes, WithdrawalsIncome SummaryInsurance ExpenseInterest ExpenseNotes PayableOffice SuppliesPrepaid InsuranceRent ExpenseSalaries ExpenseSalaries PayableService RevenueTelephone ExpenseUnearned Revenue Answer Answer Accounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseEquipmentHolmes, CapitalHolmes, WithdrawalsIncome SummaryInsurance ExpenseInterest ExpenseNotes PayableOffice SuppliesPrepaid InsuranceRent ExpenseSalaries ExpenseSalaries PayableService RevenueTelephone ExpenseUnearned Revenue Answer Close expense accounts Apr 30 Answer Accounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseEquipmentHolmes, CapitalHolmes, WithdrawalsIncome SummaryInsurance ExpenseInterest ExpenseNotes PayableOffice SuppliesPrepaid InsuranceRent ExpenseSalaries ExpenseSalaries PayableService RevenueTelephone ExpenseUnearned Revenue Answer Answer Accounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseEquipmentHolmes, CapitalHolmes, WithdrawalsIncome SummaryInsurance ExpenseInterest ExpenseNotes PayableOffice SuppliesPrepaid InsuranceRent ExpenseSalaries ExpenseSalaries PayableService RevenueTelephone ExpenseUnearned Revenue Answer Close owner's drawings CKY Security Post-Closing Trial Balance April 30, 2018 Account Titles DR CR Cash Answer Accounts Receivable Answer Prepaid Insurance Answer Office Supplies Answer Equipment Answer Accumulated Depreciation Answer Accounts Payable Answer Salaries Payable Answer Unearned Revenue Answer Notes Payable Answer Holmes, Capital Answer Total Answer Answer