The adjusted trial balance columns of the worksheet for Oriole Company are as follows. ORIOLE COMPANY Worksheet (partial) For the Month Ended April 30, 2020 Adjusted Trial Balance Account Titles Dr. Cr. Cash 11,500 Accounts Receivable 8.000 Prepaid Rent 2,500 Equipment 23,000 Accumulated Depreciation-Equip. 4,700 Notes Payable 5,500 Accounts Payable 5,300 Owner's Capital 29,340 Owner's Drawings 3,400 Service Revenue 15.900 Salaries and Wages Expense 10,900 Rent Expense 800 Depreciation Expense 640 Interest Expense 80 Interest Payable 80 Totals 60.820 60,820 Journalize the closing entries at April 30. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Date Account Titles and Explanation Debit Credit Apr. 1 Service Revenue 15.900 30 15.900 Income Summary (To close revenue account) 2. . 30 Income Summary 12420 Salaries and Wages Expenso 10.900 Rent Expense 800 Depreciation Experise 640 Interest Expense (To close expense accounts) Income Summary 3. Apr. 30 3.480 Owner's Capital 3.480 (To close net income (loss)) 4. Apr 30 Owner's Capital 3400 3.400 Owners Drawings (To close drawings (b) 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