al Post the closing entries to Income Summary and Owner's Capital. Use T-accounts (c) Prepare a post-closing trial balance at April 30. Prepare ad from a wo extend bal columns. E4-5 The adjustments columns of the worksheet for Becker Company are shown below Adjustments Debit 1,100 (LO 1) Account Titles Credit Accounts Receivable Prepaid Insurance Accumulated Depreciation-Equipment Salaries and Wages Payable Service Revenue Salaries and Wages Expense Insurance Expense Depreciation Expense 300 900 500 1,100 500 300 900 2,800 2,800 Instructions (a) Prepare the adjusting entries. b) Assuming the adjusted trial balance amount for each account is normal, indicate the inancial statement column to which each balance should be extended. E4-6 Selected worksheet data for Rosa Company are presented below De