Concord Company Worksheet (Partial) For the Month Ended April 30, 2019 Adjusted Trial Balance Account Titles Dr. Cr. Cash 11,000 Accounts Receivable 7,040 Prepaid Rent 2,380 Equipment 23,300 Accumulated Depreciation-Equip. 5,500 Notes Payable 5,500 Accounts Payable 5,000 Common Stock 20,860 Retained Earnings 7,400 Dividends 3,900 Service Revenue 15,500 Salaries and Wages Expense 10,640 Rent Expense 800 Depreciation Expense 700 Interest Expense 50 Interest Payable 50 Totals 59,810 59,810 Post the closing entries to Income Summary and Retained Earnings. (Post entries in the order of journal entries posted in the previous part of the question.) Income Summary (2) 12190 (1) 4. 15500 (3) Total = 0 Retained Earnings (4) (3) Total Bal. Journalize the closing entries at April 30. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Debit Credit No. Date Account Titles and Explanation (1) Apr. 30 Service Revenue 15500 Income Summary 15500 (To close revenue account) (2) Apr. 30 Income Summary 12190 Salaries and Wages Expense 10640 Rent Expense 800 Depreciation Expense 700 Interest Expense 50 (To close expense accounts) (3) Apr. 30 Income Summary 7400 Retained Earnings 7400 (To close net income / (loss)) (4) Apr. 30 Income Summary 3900 Dividends 3900 Ta clacn dividende CONCORD COMPANY Post-Closing Trial Balance Debit Credit Totals Click if you would like to Show Work for this question: Open Show Work