iset in istimind folv \begin{tabular}{|c|c|c|c|} \hline Date & Account Title and Explanation & Debit & Credit \\ \hline Apr 30 & & & \\ \hline & & \\ \hline Apr 30 & Close revenue accounts & \\ \hline & & \\ \hline & & \\ \hline \end{tabular} Close expense accounts Apr 30 Close income summary account Apr 30 Close owner's withdrawals