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 Accounts Receivable 7,900 Prepaid Rent 2,000 Equipment 22,800 Accumulated Depreciation-Equip. 5,000 Notes Payable 5,600 Accounts Payable 4,800 Common Stock 22,740 Retained Earnings 7,010 Dividends 3,500 Service Revenue 15.100 Salaries and Wages Expense 11,000 Rent Expense 900 Depreciation Expense 750 Interest Expense 40 Interest Payable 40 Totals 60,290 60,290