Debit Credit No. Date Account Titles and Explanation (1) Apr 30 Service Revenue 15,000 T Income Summary 15,000 (To close revenue account) (2) Apr. 30 Income Summary T 11,820 T T T 10,500 Salaries and Wages Exp Rent Expense T T 700 Depreciation Expense T T 600 T T 20 Interest Expense (To close expense accounts) (3) Apr 30 Income Summary 3,180 T Retained Earnings 3,180 (To close net income (loss)) (4) Apr. 30 Retained Earnings T 3,300 Dividends 3,300 (To close dividends)