CARLA VISTA COMPANY Worksheet (partial) For the Year Ended April 30, 2022 Adjusted Trial Balance Account Titles Cash Dr. Cr. Accounts Receivable 11,800 7.200 Prepaid Insurance 2,300 Equipment 22,900 Accumulated Depreciation-Equip. 4,900 Accounts Payable 10,640 Owner's Capital 28,670 Owner's Drawings 3,300 Service Revenue 15,100 Depreciation Expense 610 Insurance Expense 700 Sataries and Wages Expense 10.500 Totals 59,31059,310 Journalize the closing entries at April 30, (Credit account titles are automatically indented when amount is entered. Do not indent manuallv.)