The adjusted trial balance columns of the worksheet for Cullumber Company are as follows. CULLUMBER COMPANY Worksheet (partial) For the Month Ended April 30, 2022 Adjusted Trial Balance Account Titles Dr. Cr. Cash 11,700 Accounts Receivable 7,300 Prepaid Rent 2,100 Equipment 22,900 Accumulated Depreciation-Equip. 4,700 Notes Payable 5,500 Accounts Payable 4,700 Owner's Capital 29,110 Owner's Drawings 3,800 Service Revenue 15,800 Salaries and Wages Expense 10,600 Rent Expense 700 Depreciation Expense 710 Interest Expense 70 Interest Payable 70 Totals 59,880 59,880 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 O for the amounts.) No. Date Account Titles and Explanation 1. Apr. 30 Apr. (To close revenue account) 2. 30 Apr. (To close expense accounts) 3. 30 Apr. (To close net income/(loss)) 4. 30 (To close drawings) Debit Credit