CARLA VISTA COMPANY Worksheet (partial) For the Month Ended April 30, 2020 Adjusted Trial Balance Account Titles Dr. Cr. Cash 10,300 Accounts Receivable 8,100 Prepaid Rent 2,100 Equipment 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 Rent Expense 700 Depreciation Expense 600 Interest Expense 70 Interest Payable 70 Totals 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.) Debit Credit No. Date Account Titles and Explanation 1. Apr. 30 Service Revenue 15400 15400 Income Summary (To dose revenue account) 2. Apr. 30 Income Summary Salaries and Wages Expense 10700 Rent Expense 700 Depreciation Expense 600 70 Interest Expense (To dose expense accounts) 3. Apr. 30 Income Summary Owner's Capital (To dose net income / (loss)) 4. Apr. 30 Owner's Capital 2. Apr. 30 Income Summary 10700 Salaries and Wages Expense 700 Rent Expense 600 Depreciation Expense Interest Expense 70 (To dose expense accounts) 3. Apr. 30 Income Summary Owner's Capital (To dose net income / (loss)) 4. Apr. 30 Owner's Capital Owner's Drawings (To dose drawings)