Journalize the closing entries at April $30.($Credit account titles are automatically indented when the amount is entered. Do not indent

manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. List all debit entries before credit

entries.$)$

No$.$ Date Account Titles and Explanation

Debit

Credit

$(1)$ Apr.

$30$

$($To close revenue account$)$

$(2)$ Apr.

$(3)$ Apr.

$($To close expense accounts$)$

$($To close net income $/($loss$))$

$(4)$ Apr.

$($To close dividends$)$