The adjusted trial balance columns of the worksheet for Oriole Company are as follows. ORIOLE COMPANY Worksheet (partial) For the Month Ended April 30, 2022 Adjusted Trial Balance Account Titles Dr. Cr. Cash 11,800 Accounts Receivable 7,700 Prepaid Rent 2,100 Equipment 23,000 Accumulated Depreciation-Equip. 5,300 Notes Payable 5,600 Accounts Payable 4,700 Owner's Capital 29,370 Owner's Drawings 3,600 Service Revenue 15,200 Salaries and Wages Expense 10,600 Rent Expense 700 Depreciation Expense 670 Interest Expense 70 Interest Payable 70 Totals 60,240 60,240 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 0 for the amounts.) o. Date Account Titles and Explanation Apr. Service Revenue 30 Income Summary (To close revenue account) Apr. 30 Income Summary Salaries and Wages Expense Rent Expense Depreciation Expense Interest Expense (To close expense accounts) Apr. Income Summary 30 Owner's Capital (To close net income/(loss)) Apr. Owner's Capital 30 Owner's Drawings (To close drawings) Debit 15,200 12,040 3,160 3,600 Credit 15,200 10,600 700 670 70 3,160 3,600 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