E4.2 follows. DeSousa Company Worksheet (partial) For the Month Ended April 30, 2022 Adjusted Trial Balance Dr. Cr. Income Statement Dr. Cr. Balance Sheet Dr. 10,000 7,840 2,280 23,050 4,921 Account Titles Cash Accounts Receivable Prepaid Rent Equipment Accumulated Depreciation Equip. Notes Payable (due in October 2022) Accounts Payable Common Stock Retained Earnings Dividends Service Revenue Salaries and Wages Expense 5,700 4,920 20,000 7,960 3,650 15,590 Rent Expense Depreciation Expense Interest Expense Interest Payable Totals 10,840 760 671 57 57 59,148 59,148 Instructions a. Journalize the closing entries at April 30. b. Post the closing entries to Income Summary and Retained Earnings. (Use T-accounts.) c. Prepare a post-closing trial balance at April 30