1. The adjusted trial balance for DeSousa Company is listed below. Journalize the closing entries at April 30. DESOUSA COMPANY Worksheet (partial) For the Month Ended April 30, 2014 Adjusted Trial Balance Account Titles Dr. Cr. Cash Accounts Receivable 10,000 7,840 Prepaid Rent 2,280 Equipment 23,050 Accumulated Depreciation-Equip. 4,921 Notes Payable 5,700 Accounts Payable 4,920 Retained Earnings, April 1 27,960 Dividends 3,650 Service Revenue 15,590 Salaries and Wages Expense 10,840 Rent Expense 760 Depreciation Expense 671 Interest Expense 57 Interest Payable Totals 59,148 57 59,148 DESOUSA COMPANY Post-Closing Trial Balance April 30, 2014 Journalize the closing entries at April 30. (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.) No. Date Account Titles and Explanation 1. Apr. 30 Apr. 2. 30 (To close revenue account) Apr. (To close expense accounts) 3. 30 Apr. (To close net income/(loss)) 4. 30 (To close drawings) Debit Credit