Income Summary Owner's Capital + SANDHILL COMPANY Post-Closing Trial Balance Debit Credit Totals Dr. SANDHILL COMPANY Worksheet (partial) For the Month Ended April 30, 2020 Adjusted Trial Balance Account Titles Cr. Cash 10,000 Accounts Receivable 7.100 Prepaid Rent 2.500 Equipment 22,700 Accumulated Depreciation-Equip. 4,900 Notes Payable 5,500 Accounts Payable 4.800 Owner's Capital 27.800 Owner's Drawings 3.900 Service Revenue 15,400 Salaries and Wages Expense 10.700 Rent Expense 900 Depreciation Expense 600 Interest Expense 30 Interest Payable 30 Totals 58,430 58,430