The adjusted trial balance columns of the worksheet for Crane Company are as follows. CRANE COMPANY Worksheet (partial) For the Month Ended April 30, 2020 Adjusted Trial Balance Account Titles Dr. Cr. Cash 10,800 Accounts Receivable 7,000 Prepaid Rent 2,200 Equipment 22,700 Accumulated Depreciation-Equip. 4,700 Notes Payable 5,600 Accounts Payable 4,600 Owner's Capital 28,690 Owner's Drawings 3,500 Service Revenue 15,100 Salaries and Wages Expense 11,000 Rent Expense 800 Depreciation Expense 690 Interest Expense 40 4,700 5,600 4,600 28,690 3,500 15,100 Equipment Accumulated Depreciation-Equip. Notes Payable Accounts Payable Owner's Capital Owner's Drawings Service Revenue Salaries and Wages Expense Rent Expense Depreciation Expense Interest Expense Interest Payable Totals 11,000 800 .690 40 40 58,730 58,730 Journalize the closing entries at April 30. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Debit Credit No. Date Account Titles and Explanation 1 Apr. 30 (To close revenue account) 2. Apr. 30 (To close expense accounts) 3. Apr. 30 (To close net income / (loss)) (To close expense accounts) 3. Apr. 30 (To close net income / (loss)) 4. Apr. 30 (To close drawings) Post the closing entries. (Post entries in the order of journal entries posted in the previous part of the question.) Income Summary Owner's Capital Prepare a post-closing trial balance at April 30. CRANE COMPANY Post-Closing Trial Balance Debit Credit $ Totals