The following adjusted account information, in alphabetical order, was taken from the work sheet of John's Electronics for the month ended April 30, 2021. A physical count on April 30, 2021, revealed a merchandise inventory balance actually on hand of $2,460. Debit Credit $ 2,118 14,200 $ 4,600 640 130 30,300 9,200 6,200 Account 201 Accounts payable...... 154 Accumulated depreciation, trucks 101 Cash 611 Depreciation expense, delivery trucks 633 Interest expense. 301 John Yu, capital... 302 John Yu, withdrawals 119 Merchandise inventory 507 Purchase discounts... 506 Purchase retums and allowances 505 Purchases 413 Sales 414 Sales returns and allowances, 68 Telephone expense, office 689 Telephone expense, store. 508 Transportation-in 153 Trucks 623 Wages expense, office.. 624 Wages expense, selling Totals. 28 110 16,676 33,700 1,740 150 340 380 29,600 2,800 8,000 $80,456 $80,456 Required - Prepare the closing entries for John's Electronics for April 30 and determine the ending balance for the John Yu, capital account