CARLA VISTA COMPANY Worksheet (partial) For the Year Ended April 30, 2022 \begin{tabular}{|c|c|c|} \hline \multirow[b]{2}{*}{ Account Titles } & \multicolumn{2}{|c|}{\begin{tabular}{c} Adjusted Trial \\ Balance \end{tabular}} \\ \hline & Dr. & Cr. \\ \hline Cash & 11,800 & \\ \hline Accounts Receivable & 7,200 & \\ \hline Prepaid Insurance & 2,300 & \\ \hline Equipment & 22,900 & \\ \hline Accumulated Depreciation-Equip. & & 4,900 \\ \hline Accounts Payable & & 10,640 \\ \hline Owner's Capital & & 28,670 \\ \hline Owner's Drawings & 3,300 & \\ \hline Service Revenue & & 15,100 \\ \hline Depreciation Expense & 610 & \\ \hline Insurance Expense & 700 & \\ \hline Salaries and Wages Expense & 10,500 & \\ \hline Totals & 59,310 & 59,310 \\ \hline \end{tabular} Post the balances for each account and the closing entries, (Post entries in the order of journal entries posted in the previous part of the question.)