CULLUMBER COMPANY Worksheet (partial) For the Year Ended April 30, 2022 Depreciation Expense Insurance Expense 800 Salaries and Wages Expense Totals 59,85010,50059,850 Iournalize the closing entries at April 30. (Credit occount titles are automatically indented when amount is entered. Do not indent nanually 3. Apr Income Summary 3.650 Owner's Capital (To close net income / (loss)) 4. Api. Owner's Capital 3,800 Owner's Drawings 3.800 (To close drawings) Post the balances for each account and the closing entries. (Post entries in the order of joumal entries posted in the prevlous part of the question.) Prepare a post-closing trial balance at April 30. Post-Closing Trial Balance Totals