Exercise 4-4 The adjusted trial balance columns of the worksheet for Bridgeport Company are as Bridgeport Company Worksheet (Partial) For the Month Ended April 30, 2019 Adjusted Trial Balance Account Titles Dr. Cr. Cash 10,000 Accounts Receivable 8,080 Prepaid Rent 2,500 Equipment 22,700 Accumulated Depreciation-Equip. 5,500 Notes Payable 5,700 Accounts Payable 5,500 Common Stock 19,460 Retained Earnings 8,100 Dividends 3,400 Service Revenue 15,000 Salaries and Wages Expense 10,980 Rent Expense 900 Depreciation Expense 700 Interest Expense 60 Interest Payable 60 Totals 59,320 59,320 (1) Apr. 30 Service Revenue 15000 15000 Income Summary (To close revenue account) (2) Apr. 30 Income Summary Depreciation Expense 700 900 10980 Rent Expense Salaries and Wages Expense Interest Expense (To close expense accounts) (3) Apr. 30 Income Summary 60 Retained Earnings (To close net income / (loss)) (4) Apr. 30 Retained Earnings Dividends (To close dividends) 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 Retained Earnings SHOW LIST OF ACCOUNTS Prepare a post-closing trial balance at April 30. BRIDGEPORT COMPANY Post-Closing Trial Balance Debit Credit $ Totals