The following is Horseman Industries' adjusted trial balance in account order for the year ended April 30, 2022. Horseman Adjusted Trial Balance April 30, 2022 Account Titles DR CR Cash $3,220 Accounts Receivable $2,110 Merchandise Inventory $19,020 Prepaid Rent $8,200 Equipment $43,700 Accumulated Depreciation $780 Accounts Payable $2,470 Unearned Revenue $1,740 Wages Payable Knope, Capital $2,360 4 $66,065 Sales Revenue $79,850 Sales Discounts $1,120 Sales Returns and Allowances $640 Cost of Goods Sold $39,925 Depreciation Expense $1,560 Rent Expense $9,590 Utilities Expense $8,400 Wages Expense $15,780 Total $153,265 $153,265 Do not enter dollar signs or commas in the input boxes. When closing accounts, use the income summary method. To close the expense accounts, enter them in the order presented on the trial balance. Prepare the journal entries to close the appropriate accounts using the income summary method. Date 2022 Apr 30 Account Title and Explanation Debit Credit Close revenue accounts Apr 30 0 Apr 30 Close expense accounts Close income summary account D