Exercise 4-4 The adjusted trial balance columns of the worksheet for Savaglia Company are as follows. SAVAGLIA COMPANY Worksheet (partial) For the Month Ended April 30, 2017 Adjusted Trial Balance Account Titles Dr. Cr. Cash 11,900 Accounts Receivable 7,400 Prepaid Rent 2,200 Equipment 23,000 Accumulated Depreciation-Equip. 5,400 Notes Payable 5,500 Accounts Payable 4,900 Owner's Capital 28,890 Owner's Drawings 3,400 Service Revenue 15,400 Salaries and Wages Expense 10,800 Rent Expense 700 Depreciation Expense 690 Interest Expense 50 50 Interest Payable Totals 60,140 60,140 Journalize the closing entries at April 30. (Credit account titles are automatically indented when amount is entered. Do not indent manually. No. Date Account Titles and Explanation Debit Credit 1. Apr. 30 (To dose revenue account) 2. Apr. 30 (To close expense accounts) 3. Apr. 30 (To close net income / (loss)) 4. Apr 30 (To close drawings 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