Account Titles Dr. Cr. Cash Accounts Receivable Prepaid Rent Equipment 10,300 8,100 2,100 22,900 Accumulated Depreciation-Equip. 5,500 Notes Payable 5,600 Accounts Payable 4,600 Owner's Capital 28,200 Owner's Drawings 3,900 Service Revenue 15,400 Salaries and Wages Expense 10,700 700 Rent Expense Depreciation Expense Interest Expense 600 70 Interest Payable Totals 70 59,370 59,370 Journalize the closing entries at April 30. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Date Account Titles and Explanation 1. Apr. 30 Service Revenue Income Summary (To close revenue account) 2. Apr. 30 Income Summary Salaries and Wages Expense Rent Expense Depreciation Expense Debit Credit