I need help answering question 1 part B. Question 1 part A is attached in a excel file (You will need this to answer part b). Thank you .

Date Account Title and ExplanationDebit Credit 30-Apr Service Revenue 16000 Income Summary 16000 (To close Revenue account) 30-Apr Income Summary 12220 Salary and Wages Expenses 10740 Rent Expenses 800 Depreciation Expenses 650 Interest Expenses 30 (To close Expenses Acoount) 30-Apr Income Summary Retained Earnings (To close net Income (Loss) 3780 30-Apr Retained Earnings Dividends (To close Dividends) 3400 3780 3400