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 Dr. Cash 10,400 Accounts Receivable 8.200 Prepaid Rent 2000 Equipment 23,200 Accumulated Depreciation-Equip. 5.500 Notes Payable 5,600 Accounts Payable 5.100 Owner's Capital 28.150 3,500 15,100 10,600 Owner's Drawings Service Revenue Salaries and Wages Expense Rent Expense Depreciation Expense Interest Expense 800 750 50 Interest Payable 50 Totals 59,500 59,500 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