The adjusted trial balance columns of the worksheet for Pharoah Company are as follows. I need help with problem B, but I am posting A for reference

The adjusted trial balance columns of the worksheet for Pharoah Company are as follows. PHAROAH COMPANY Worksheet (partial) For the Month Ended April 30, 2022 Adjusted Trial Balance Account Titles Dr. Cr. Cash 10,300 Accounts Receivable 7,200 Prepaid Rent 2.300 22,800 Equipment Accumulated Depreciation-Equip. 5,300 Notes Payable 5.900 Accounts Payable 4,700 Owner's Capital 26,220 Owner's Drawings 3,400 Service Revenue 15,900 10,700 Salaries and Wages Expense Rent Expense 700 Depreciation Expense 620 Interest Expense 30 Interest Payable 30 Totals 58,050 58,050 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 for the amounts.) No. Date Account Titles and Explanation Debit Credit 1. Apr. 30 Service Revenue 15900 Income Summary 15900 (To close revenue account) 2. Apr. Income Summary 12050 30 Salaries and Wages Expense 10700 Rent Expense 700 Depreciation Expense 620 Interest Expense 30 (To close expense accounts) 3. Apr. 30 Income Summary 3850 Owner's Capital 3850 (To close net income / (loss)) 4 Apr. 30 Owner's Capital 3400 Owner's Drawings 3400 (To close drawings) (b) Your answer is partially correct. Post the closing entries. (Post entries in the order of journal entries posted in the previous part of the question.) Income Summary (a2) 12050 (a1) 15900 (a3) 3850 Bal. 3850 Owner's Capital (24) 3400 Bal. (a3) 3850 Bal.