SUNLAND COMPANY Worksheet (partial) For the Month Ended April 30, 2020
		Adjusted Trial Balance
Account Titles		Dr.		Cr.
Cash		10,400
Accounts Receivable		8,200
Prepaid Rent		2,000
Equipment		23,200
Accumulated DepreciationEquip.				5,500
Notes Payable				5,600
Accounts Payable				5,100
Owners Capital				28,150
Owners Drawings		3,500
Service Revenue				15,100
Salaries and Wages Expense		10,600
Rent Expense		800
Depreciation Expense		750
Interest Expense		50
Interest Payable				50
Totals		59,500		59,500

Journalize the closing entries at April 30. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Post the closing entries. (Post entries in the order of journal entries posted in the previous part of the question.)

Prepare a post-closing trial balance at April 30.