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 DeSousa Company are as follows. DESOUSA COMPANY Worksheet (partial) For the Month Ended April 30, 2017 Adjusted Trial Balance Account Titles Dr. Cr. Cash 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 10,000 7,840 2,280 23,050 4,921 5,700 4,920 20,000 7,960 3,650 15,590 10,840 760 671 57 57 Totals 59,148 59,148