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

$\backslash$table$[[\backslash$table$[[$CRANE COMPANY$],[$Worksheet $($partial$)],[$For the Month Ended April $30,2022]]],[$Account Titles,Adjusted Trial Balance$],[$Dr$.,$Cr$.],[$Cash$,10,600,],[$Accounts Receivable,$7,900,],[$Prepaid Rent,$2,100,],[$Equipment$,22,900,],[$Accumulated Depreciation$-$Equip.,,$4,600],[$Notes Payable,,$5,900],[$Accounts Payable,,$5,500],[$Owner$\text{'}$s Capital,,$27,580],[$Owner$\text{'}$s Drawings,$3,300,],[$Service Revenue,,$15,200],[$Salaries and Wages Expense,$10,600,],[$Rent Expense,$700,],[$Depreciation Expense,$680,],[$Interest Expense,$20,],[$Interest Payable,,$20],[$Totals$,58,800,58,800]]$

$($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.$)$

No$.$ Date Account Titles and Explanation

Debit

Credit

Apr. $30$

$$

$($To close revenue account$)$

$3$ Apr. $$

$$

$($To close expense accounts$)$

Apr. $$

$($To close net income $/($loss$))$

$,$ Apr. $$

$($To close drawings$)$

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

$\backslash$table$[[\backslash$table$[[$CRANE COMPANY$],[$Worksheet $($partial$)],[$For the Month Ended April $30,2022]]],[$Account Titles,Adjusted Trial Balance$],[$Dr$.,Cr.],[$Cash$,10,600,],[$Accounts Receivable,$7,900,],[$Prepaid Rent,$2,100,],[$Equipment$,22,900,],[$Accumulated Depreciation$-$Equip.,,$4,600],[$Notes Payable,,$5,900],[$Accounts Payable,,$5,500],[$Owner$\text{'}$s Capital,,$27,580],[$Owner$\text{'}$s Drawings,$3,300,],[$Service Revenue,,$15,200],[$Salaries and Wages Expense,$10,600,],[$Rent Expense,$700,],[$Depreciation Expense,$680,],[$Interest Expense,$20,],[$Interest Payable,,$20],[$Totals$,58,800,58,800]]$

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

$($a$)$

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

$\backslash$table$[[$No$.,$Date,Account Tittles and Explanation,Debit,Credit$],[1,\backslash$table$[[$Apr$],[30]],,,],[2,,($To dose revenue account$),,],[\backslash$table$[[$Apt$.],[30]],,,],[,,,,],[,,,,],[,,,,],[,,,,],[,,,,]]$

$($To dose expense accounts$)$

$3.{?}^{\text{A}\text{p}\text{r}}$

$$

$$

$$

$$

$$

$($To dose net income $/($loss$))$

$4.$ Apt: $$

$$

$$

$$

$$

$$

$($To close drawings$)$