The income statement of Fezzik's Shoe Repair is as follows: FEZZIK'S SHOE REPAIR Income Statement For the Month Ended April 30, 2014 Revenue Service Revenue $9,500 Expenses Salaries and Wage Expense $4,200 Depreciation Expense 350 Utilities Expense 400 Rent Expense 600 Supplies Expense 1,@ Total Expenses... ' Net Income... $2,900 On April 1, the Owner's Capital account had a balance of $12,900. During April, Fezzik withdrew $3,000 cash for personal use. INSTRUCTIONS: Prepare closing entries at April 30 for Fezzik's Shoe Repair