The Adjusted trial balance for the month ending April 30, 2018 for Sav Co. is presented below. The owner did not make any additional owner investments in the business in April.

Account titles Dr. Cr.

Cash 10,000

Accounts Receivable 7,840

Prepaid Rent 2,280

Equipment 23,050

Accm Deprn-Equip 4,900

Notes Payable 5,700

Accounts Payable 4,920

Owner’s capital 27,960

Drawings 3,650

Revenue 15,590

Wages Expense 10,840

Rent Expense 760

Deprn Expense 650

Interest Expense 57

Interest Payable 57

Totals 59,127 59,127

EX4-3 Prepare an “income statement”, “owner’s equity statement”, and “balance sheet”.

EX4-4: Prepare the closing entries at April 30.

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