Flint Company Worksheet (Partial) For the Month Ended April 30, 2019 Adjusted Trial Balance Account Titles Dr. Cr. Cash 11,900 Accounts Receivable 7,100 2,300 Prepaid Rent Equipment Accumulated Depreciation-Equip. 23,000 5,000 Notes Payable 5,900 Accounts Payable 5,000 Common Stock 20,810 7,700 Retained Earnings Dividends Service Revenue 3,800 15,800 Salaries and Wages Expense 10,600 Rent Expense 800 Depreciation Expense 710 Depreciation Expense 710 Interest Expense 50 Interest Payable 50 Totals 60,260 60,260 No. Date Account Titles and Explanation Debit Credit (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