Journalize the closing entries at April 30. (Credit account tities are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) (3) Apr: Income Summary 35.00 Retained Eaming: (To close net income / (loss)) (4) Apr. Retained Earnings: Dividends (To close dividends) eTextbook and Media List of Accounts Attempts: 1 of 5 used Post the closing entries to Income Summary and Retained Earnings. (Post entries in the order of journal entries were recorded in the previous part of the question.)