The adjusted trial balance columns of the worksheet for Sunland Company are as follows. SUNLAND COMPANY Worksheet (partial) For the Month Ended April 30, 2022 Adjusted Trial Balance Account Titles Dr. Cr. Cash 10,400 Accounts Receivable 8,200 Prepaid Rent 2,000 Equipment 23,200 Accumulated Depreciation-Equip. 5,500 Notes Payable 5,600 Accounts Payable 5,100 28,150 3,500 Owner's Capital Owner's Drawings Service Revenue Salaries and Wages Expense 15.100 10,600 Rent Expense 800 Cash 10,400 Accounts Receivable 8,200 Prepaid Rent 2.000 Equipment 23,200 Accumulated Depreciation-Equip. 5,500 Notes Payable 5,600 Accounts Payable 5,100 Owner's Capital 28,150 Owner's Drawings 3,500 Service Revenue 15,100 Salaries and Wages Expense 10,600 Rent Expense 800 Depreciation Expense 750 Interest Expense 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 T. 18