The adjusted trial balance columns of the worksheet forCullumberCompany are as follows.

CULLUMBERCOMPANY

Worksheet (partial)

For the Month Ended April 30, 2020

Adjusted Trial Balance

Account Titles Dr. Cr.

Cash 11,200

Accounts Receivable 8,000

Prepaid Rent 2,500

Equipment 22,800

Accumulated DepreciationEquip. 4,500

Notes Payable 5,500

Accounts Payable 5,100

Owner's Capital 29,240

Owner's Drawings 3,500

Service Revenue 16,000

Salaries and Wages Expense 10,900

Rent Expense 800

Depreciation Expense 640

Interest Expense 90

Interest Payable 90

Totals 60,430. 60,430

Journalize the closing entries at April 30.(Credit account titles are automatically indented when amount is entered. Do not indent manually.)

No. DateAccount Titles and Explanation. Debit Credit

1.Apr. 30 enter an account title to close revenue account on April 30

enter an account title to close revenue account on April 30

enter a debit amount

enter a debit amount

enter a credit amount

enter a credit amount

(To close revenue account)

2.Apr. 30 enter an account title to close expense accounts on April 30

enter an account title to close expense accounts on April 30

enter a debit amount

enter a debit amount

enter a credit amount

enter a credit amount

enter an account title to close expense accounts on April 30

enter a debit amount

enter a debit amount

enter a credit amount

enter a credit amount

enter an account title to close expense accounts on April 30

enter a debit amount

enter a debit amount

enter a credit amount

enter a credit amount

enter an account title to close expense accounts on April 30

enter an account title to close expense accounts on April 30

enter a debit amount

enter a debit amount

enter a credit amount

enter a credit amount

(To close expense accounts)

3.Apr. 30 enter an account title to close net income / (loss) on April 30

enter an account title to close net income / (loss) on April 30

enter a debit amount

enter a debit amount

enter a credit amount

enter a credit amount

(To close net income / (loss))

4.Apr. 30 enter an account title to close drawings on April 30

enter an account title to close drawings on April 30

enter a debit amount

enter a debit amount

enter a credit amount

enter a credit amount

(To close drawings)