The adjusted trial balance columns of the worksheet for Cullumber Company are as follow Service Revenue 15,700 Depreciation Expense 750 Insurance Expense 800 Salaries and Wages Expense Totals Journalize the closing entries at April 30. (Credit occount titles are automatically indented when omount is entered. Do not indent manually.) Depreciation Expense Insurance Expense Salaries and Wages Expense (To close expense accounts) 3. Apr. 30 (To close net income / (loss)) 4. Apr: 30 (To dose drawings)