The adjusted trial balance columns of the worksheet for Sunland Company are as follows. SUNLAND COMPANY Worksheet (partial) For the Month Ended April 30, 2020 Adjusted Trial Balance Account Titles Cr. Dr. Cash 10,400 8.200 2.000 23,200 5.500 5,600 5.100 28.150 Accounts Receivable Prepaid Rent Equipment Accumulated Depreciation-Equip. Notes Payable Accounts Payable Owner's Capital Owner's Drawings Service Revenue Salaries and Wages Expense Rent Expense Depreciation Expense Interest Expense Interest Payable 3.500 15.100 10.600 800 750 50 50 Totals 59.500 59.500 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. 30 (To close revenue account) 2. Apr. 30 (To close expense accounts) 3. Apr. 30 (To close net income/ (los)) Apr. 30 (To close drawings)