The adjusted trial balance columns of the worksheet for Ayayai Company are as follows. Cash Ayayai Company Worksheet (Partial) For the Month Ended April 30, 2022 Account Titles Accounts Receivable Prepaid Rent Equipment Accumulated Depreciation-Equip. Notes Payable (due in October 2022) Accounts Payable Common Stock Retained Earnings Dividends Service Revenue Salaries and Wages Expense Adjusted Trial Balance Cr. Dr. 10,000 7,000 2,000 22,700 3,300 10,500 4,500 5,500 4,500 20,300 7,000 15,000 Rent Expense Depreciation Expense Interest Expense Interest Payable Totals 700 600 20 56,820 20 56,820 Journalize the closing entries at April 30. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) Post the closing entries to Income Summary and Retained Earnings.