No. Date Account Titles and Explanation 1. Apr: service Revenue Income Summary Debit Credit 30 15300 (To close revenue account) 2. Apr: 30 Income Summary 12440 Salariesand Wages Expense Satinessinat Wiger Expense Insurance Expense Depreciation Expense (To close expense accounts) The adjusted trial balance columns of the worksheet for Carla Vista Company are as follows. Journalize the closing 30 . (Credit account No. Date Account Titles and Explanation 1. Apr. Service Revenue Debit Credit income Summary (To close revenue account) 2. Apr: 30 Income Summary 12440 Salaries and Wages Expense \begin{tabular}{|r|} \hline 12440 \\ \hline \end{tabular} Insurance Expense: Deprediation Expense (To close expense accounts) Post the balances for each account and the closing entries. (Post entries in the order of joumal entries posted in the previous part of the question. Depreciation Expense (To close expense accounts) 3. Apr: income Summary Owners Capital (To dose net income / (loss)) 4. Apr: Owners Cipital Owners Drawing (To dose drawings)