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 Cash Accounts Receivable Prepaid Rent Equipment Accumulated Depreciation-Equip. Notes Payable Accounts Payable Owner's Capital Owner's Drawings Service Revenue Salaries and Wages Expense Rent Expense Depreciation Expense Interest Expense Interest Payable 10,900 7,400 2,400 23,100 5,400 5,500 5,300 28,460 3,600 15,000 10,800 800 660 90 90 59,750 Totals 59,750 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 Service R APl.Service Revenue Income Summar (To close revenue account) 2. Apr. 30 Income Summary Salaries and Wages Expen Rent Expense Depreciation Expense Interest Expense To close expense accounts) Income Summary 3. Apr. 30 (To close net income / (loss)) 4. Apr. 30 (To close drawings)