The adiusted trial balance columns of the worksheet for Sheffield Company are as follows. No. Date Account Titles and Explanation Debit Credit (1) Apr. Service Revenue Income Simmary (To dose revenue account) (2) Apt. Income Summary Salaties and Wages Expense Rent Expense Depreciation Expense Interest Expense (To close expense accounts) (3) Apr 30 income Summary Retained Eamings (To close net income / (loss)) (4) Apt Retained Eamings 3950 Dividends (To cose dividends)