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 10,700 Accounts Receivable 7,000 Prepaid Rent 2,100 Equipment 23,200 Accumulated Depreciation-Equip. 4,500 Notes Payable 5,800 Accounts Payable 4.900 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 60 Interest Payable 60 Totals 59,000 59,000 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.) Debit Credit No. Date Account Titles and Explanation Apr. 30 1. (To close revenue account) 2 Apr. 30 (To close expense accounts) 3. Apr. 30 (To close net income / (loss)) 4. Apr. 30 (To close drawings)