E 4-4 justed I ial Dr. 10,000 Balance Sbeet Account Titles Cr. Dr. Cr. Dr. Cr. Cash Accounts Receivable Prepaid Reut Equipment 7.840 2.250 23.050 4,900 5,700 4,920 27,960 Notes Pavable Accounts Payable Owner's Capital Onner's Drawings Service Revense Salaries and Wages Expense Rent Expense Depreciation Expense Interest Espense Interest Payable Totals 3.650 15,500 10.840 760 650 57 57 9.127 59127 E 4-4 E 4-4. Journal e and post closing entries and prepare a post-closing trial balance. Worksheet data for Savaglia Company are presented in E4-2 Instructions (a) Journalize the closing entries at April 30. (b) Post the closing entries to Income Summary and Ouner's Capital. Use T-accounts. (c) Prepare a post-closing trial balance at April 30