The adjusted trial balance columns of ABC Company are as follows: ABC Company Trial Balance April 30, 2021 Dr. Cr, 10,000 7,840 2.280 28,050 Account Titles Cash Accounts Receivables Prepaid Rent Equipment Accumulated Depreciation-Equipment Notes Payable Accounts Payable Interest Payable Owner's Capital Owner's Drawings Service Revenue Salaries & wages expense Rent Expense Depreciation Expense Interest Expense TOTAL 5,900 6,700 6,000 700 29,000 4000 17 910 11.840 800 700 700 66,210 66,210 (a) Journalize the closing entries at April 30. (b) Post closing entries to Income Summary and Owner's Capital. Use T-account. (c) Prepare a post closing Trial Balance (2) (3)