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 Owner's Drawings 3,900 15,300 Service Revenue Salaries and Wages Expense 10.700 Rent Expense 700 Depreciation Expense 640 Interest Expense 60 Interest Payable 60 Totals 59,000 59,000 No. Date Account Titles and Explanation Debit Credit Apr. . 1. 30 15,300 Service Revenue 15,300 Income Summary (To close revenue account) 2 2 Apr. 30 Income Summary 12.100 Salaries and Wages Expense 10,700 Rent Expense 700 Depreciation Expense 60 Interest Expense 60 (To cose expense accounts) 3. Apr 30 Income Som SU20 Own 3200 Apr. 4 Owner's Capital 30 3.900 Owner's Drawing 3.000 (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