The adjusted trial balance columns of the worksheet for Cullumber Company are as follows. Question 5 of 20 Owner's Capital 28,440 Owner's Drawings 3,900 Service Revenue 15,300 Salaries and Wages Expense 10,700 Rent Expense 700 Depreciation Expense 640 Interest Expense Interest Payable Totals (a) Journalize the closing entries at April 30. (Credit occount 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. Question 5 of 20 110 2. Apt. 30 (To dose expense accounts) 3. Apr. 30 (To close net income / (loss)) Question 5 of 20 3. Apr. 30 (To dose net income / (loss)) 4. Apr. 30 (To close drawings) eTextbook and Media List of Accounts