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

The adjusted trial balance columns of the worksheet for Pina Colada Company are as follows. Pina Colada Company Worksheet (Partial) For the Month Ended April 30, 2019 Adjusted Trial Balance Account Titles Dr. Cr. Cash 11,400 7,900 2,000 22,800 5,000 5,600 4,800 22,740 7,010 Accounts Receivable Prepaid Rent Equipment Accumulated Depreciation-Equip. Notes Payable Accounts Payable Common Stock Retained Earnings Dividends Service Revenue Salaries and Wages Expense Rent Expense Depreciation Expense Interest Expense Interest Payable Totals 3,500 15,100 11,000 900 750 40 40 60,290 60,290 No. Account Titles and Explanation Debit Credit Date Apr. 30 (1) (To close revenue account) (2) Apr. 30 (To close expense accounts) (3) Apr. 30 (To close net income / (loss)) (4) Apr. 30 (To close dividends) Post the closing entries to Income Summary and Retained Earnings. (Post entries in the order of journal entries posted in the previous part of the question.) Income Summary Retained Earnings