post the closing entries to Income Summary and Retained Earnings.

E Your answer is partially correct. 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.) The adjusted trial balance columns of the worksheet for Swifty Company are as follows. \begin{tabular}{|c|c|c|} \hline Equipment & 22,950 & \\ \hline Accumulated Depreciation-Equip. & & 4,500 \\ \hline Notes Payable & & 5,900 \\ \hline Accounts Payable & & 5,000 \\ \hline Common Stock & & 21,000 \\ \hline Retained Earnings & & 7,250 \\ \hline Dividends & 3,900 & \\ \hline Service Revenue. & & 15,500 \\ \hline Salaries and Wages Expense & 10,560 & \\ \hline Rent Expense & 800 & \\ \hline Depreciation Expense & 600 & \\ \hline Interest Expense & 30 & \\ \hline Interest Payable & & 30 \\ \hline Totals & 59.180 & 59,180 \\ \hline \end{tabular}