Retained earnings is the question I don't know.

Blue Spruce Company Worksheet (Partial) For the Month Ended April 30, 2019 Adjusted Trial Balance Account Titles Dr. Cr. Cash 10,500 Accounts Receivable 8,060 Prepaid Rent 2,500 Equipment 22,950 Accumulated Depreciation-Equip. 5,000 Notes Payable 5,900 Accounts Payable 5,000 Common Stock 21,380 Retained Earnings 7,550 Dividends 3,400 Service Revenue 15,000 Salaries and Wages Expense 10,820 Rent Expense 850 Depreciation Expense 750 Interest Expense 20 Interest Payable 20 Totals 59,850 59,850 Apr 30 Service Revenue 15000 Income Summary 15000 (To close revenue account) Apr. 30 Income Summary 12440 Salaries and Wages Expense 10820 Rent Expense 850 Depreciation Expense 750 Interest Expense 20 (To close expense accounts) Apr. 30 Income Summary 2560 Retained Earnings 2560 (To close net income / (loss)) Apr. 30 Retained Earnings 3400 Dividends 3400 Post the closing entries to Income Summary and Retained Earnings. Income Summar v 12440 (1) v 15000 (3) V 2560 V Total v 15000 Total 15000 Retained Earnings Ix WWW 3400 v 8000 X V 7550 V 2560 Bal. v 10950 Bal. V 10950