The unadjusted trial balance for Oriole at its year end, April 30, 2017, is as follows: ORIOLE Trial Balance April 30, 2017 Credit Debit $12,000 8,000 5,100 23,040 Cash Accounts receivable Prepaid rent Equipment Accumulated depreciation equipment Accounts payable Notes payable Unearned revenue T. Muzyka, capital T. Muzyka, drawings Service revenue Salaries expense Interest expense Depreciation expense $5,760 6,000 10,000 1,200 25,900 3,800 16,000 9,800 720 2,400 $64,860 $64,860 Prepare closing entries for the year ended. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) Date Account Titles and Explanation Debit Credit Apr. 30 (To close revenue account) Apr. 30 (To close expense accounts) Apr. 30 (To close profit to capital) Apr. 30 (To close drawings account)