CULLUMBER COMPANY Worksheet (partial) For the Year Ended April 30, 2022 Service Revenue 15,700 Depreciation Expense 750 Insurance Expense 800 Salaries and Wages Expense Totals No. Date Account Tities and Explanation Debit Credit 1. Apr. 30 Service Revenue Income Summary (To close revenue account) 2. Apr. income Summary Depreciation Expense Inhurance Expense (To close expense accounts) 3. Apr. Income Summary Owner's Capital (To close net income / (loss)) 4. Apr. 30 Owner's Capital \begin{tabular}{|} \hline, 800 \\ \hline \end{tabular} Owner's Drawings \begin{tabular}{|} \hline, 800 \\ \hline \end{tabular} (To close drawings) Income Summary 2. 12,050 3. 3,650 Bal. Total Owner's Capital 4. 3,800 3. \begin{tabular}{|r|} \hline \\ \hline \end{tabular} Bal. 3,800 Total 3,650