Journalist the closing entries at April 30th.

The adjusted trial balance columns of the worksheet for Pina Colada Company Pina Colada Company Worksheet (Partial) For the Month Ended April 30, 2022 Cash 11,500 Accounts Receivable 7,240 Prepaid Rent 2,380 Equipment 23,250 Accumulated Depreciation-Equip. 5,000 Notes Payable (due in October 2022) 5,500 Accounts Payable 5,000 Common Stock 21,400 Retained Earnings 7,700 Dividends 3,600 Service Revenue 16,000 Salaries and Wages Expense 10,980 Rent Expense 900 Depreciation Expense 750 Interest Expense 40 Interest Payable Totals