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Take me to the text The following is Glueman Industries' adjusted trial balance in account order for the year ended April 30, 2019. Glueman Adjusted Trial Balance April 30, 2019 Account Titles DR CR Cash $3,500 Accounts Receivable $2,840 $19,510 Merchandise Inventory Prepaid Rent Equipment Accumulated Depreciation Accounts Payable $8,540 $43,270 $630 Unearned Revenue $2,630 $1,510 $2,510 Salaries Payable Kiefer, Capital Sales Revenue $67,200 $78,920 Sales Discounts $1,520 Sales Returns and Allowances $410 Cost of Goods Sold $39,460 $1,260 Depreciation Expense Glueman Adjusted Trial Balance April 30, 2019 Account Titles DR CR Cash $3,500 Accounts Receivable $2,840 $19,510 $8,540 $43,270 $630 Merchandise Inventory Prepaid Rent Equipment Accumulated Depreciation Accounts Payable Unearned Revenue Salaries Payable Kiefer, Capital Sales Revenue $2,630 $1,510 $2,510 $67,200 $78,920 Sales Discounts $1,520 Sales Returns and Allowances $410 Cost of Goods Sold $89,460 $1,260 Depreciation Expense Rent Expense Salaries Expense Utilities Expense $9,260 $15,660 $8,170 Total $ 153,400 $153,400 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. Date Account Title and Explanation Debit Credit 2019 Apr 30 Close revenue accounts Apr 30 2 Close revenue accounts Apr 30 4 Close expense accounts Apr 30 1 Close income summary account