Exercise 4-04 a-c The adjusted trial balance columns of the worksheet for Cullumber Company are as follows. CULLUMBER COMPANY Worksheet (partial) For the Month Ended April 30, 2020 Adjusted Trial Balance Account Titles Dr. Cr. Cash 11,200 Accounts Receivable 8,000 Prepaid Rent 2,500 Equipment 22,800 Accumulated Depreciation --Equip. 4,500 Notes Payable 5,500 Accounts Payable 5,100 Owner's Capital 29,240 Owner's Drawings 3,500 Service Revenue 16,000 Salaries and Wages Expense 10,900 Rent Expense 800 Depreciation Expense 640 Interest Expense 90 Interest Payable 90 Totals 60,430 60,430 Post the closing entries. (Post entries in the order of journal entries posted in the previous part of the question.) Income Summary Owner's Capital