Cash Grouper Company Worksheet (Partial) For the Month Ended April 30, 2022 Account Titles Accounts Receivable Prepaid Rent Equipment Accumulated Depreciation-Equip. Notes Payable Accounts Payable Common Stock Retained Earnings Dividends Service Revenue Salaries and Wages Expense Rent Expense Totals Depreciation Expense Interest Expense Interest Payable Adjusted Trial Balance Dr. 10,000 7,800 2,160 23,100 3,500 10,760 900 700 70 58,990 Cr. 5,500 5,700 5,500 18,420 7,800 16,000 70 58,990

Grouper Company Worksheet (Partial) For the Month Ended April 30, 2022 Adjusted Trial Balance Account Titles Dr. Cr. Cash 10,000 Accounts Receivable 7,800 Prepaid Rent 2,160 Equipment 23,100 Accumulated Depreciation-Equip. 5.500 Notes Payable 5,700 Accounts Payable 5,500 Common Stock 18,420 Retained Earnings 7,800 Dividends 3,500 Service Revenue 16,000 Salaries and Wages Expense 10,760 Rent Expense 900 Depreciation Expense 700 Interest Expense 70 Interest Payable Totals 70 58,990 58,990 Journalize the closing entries at April 30. (Credit account titles are automatically indented when amount is entered. Do not indent manually)