Exercise 4-4 The adjusted trial balance columns of the worksheet for DeSousa Company are as follows. DeSousa Company Worksheet (Partial) For the Month Ended April 30, 2019 Adjusted Trial Balance Account Titles Dr. Cash 10,000 Accounts Receivable 7,840 Prepaid Rent 2,280 Equipment 23,050 Accumulated Depreciation-Equip. 4,921 Notes Payable 5,700 Accounts Payable 4,920 Common Stock 20,000 Retained Earnings 7,960 Dividends 3,650 Service Revenue 15,590 Salaries and Wages Expense 10,840 Rent Expense 760 Depreciation Expense Interest Expense Interest Payable Totals 59,148 59,148 671 Journalize the closing entries at April 30. (Credit account titles are automatically indented when amoun work Debit Credit No. Date Account Titles and Explanation (1) Apr. 30 (To close revenue account) (2) Apr. 30 (To close expense accounts) (3) Apr. 30 (To close net income / (loss)) (4) Apr. 30 (To close dividends) LINK TO TEXT 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 ques Income Summary Retained Earnings SHOW LIST OF ACCOUNTS Prepare a post-closing trial balance at April 30. DESOUSA COMPANY Post-Closing Trial Balance Debit Credit Totals Click if you would like to Show Work for this question: Open Show Work