The adjusted trial balance columns of the worksheet for Blossom Company are as follows.

BLOSSOM COMPANY Worksheet (partial) For the Month Ended April 30, 2022
		Adjusted Trial Balance
Account Titles		Dr.		Cr.
Cash		11,900
Accounts Receivable		7,400
Prepaid Rent		2,200
Equipment		23,000
Accumulated DepreciationEquip.				5,400
Notes Payable				5,500
Accounts Payable				4,900
Owners Capital				28,890
Owners Drawings		3,400
Service Revenue				15,400
Salaries and Wages Expense		10,800
Rent Expense		700
Depreciation Expense		690
Interest Expense		50
Interest Payable				50
Totals		60,140		60,140

(a)

Journalize the closing entries at April 30. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)