No$.$ Date Account Titles and Explanation

$(1)$

Apr.

$30$

$($To close revenue account$)$

$(2)$

Apr.

$30$

$($To close expense accounts$)$

$(3)$

Apr.

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

$(4)$

Apr. $30($b$)$

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.$)$

Income Summary

Retained Earnings

eTextbook and Media

List of Accounts

Attempts: $0$ of $3$ used

Save for LaterThe adjusted trial balance columns of the worksheet for Ayayai Company are as follows.