The adjusted trial balance columns of the worksheet for Blue Spruce Company are as follows. Blue Spruce 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 2,100 Equipment 23,300 Accumulated DepreciationEquip. 4,500 Notes Payable 5,500 Accounts Payable 4,800 Common Stock 22,290 Retained Earnings 7,810 Dividends 3,500 Service Revenue 15,800 Salaries and Wages Expense 10,900 Rent Expense 900 Depreciation Expense 700 Interest Expense 60 Interest Payable 60 Totals 60,760 60,760

Exercise 4-04 a-c The adjusted trial balance columns of the worksheet for Blue Spruce Company are as follows. Blue Spruce Company Worksheet (Partial) For the Month Ended April 30, 2019 Adjusted Trial Balance Account Titles Cash 11,400 Accounts Receivable 7,900 Prepaid Rent 2,100 Equipment 23,300 Accumulated Depreciation-Equip. 4,500 Notes Payable 5,500 Accounts Payable 4,800 Common Stock 22,290 Retained Earnings 7,810 Dividends 3,500 Service Revenue 15,800 Salaries and Wages Expense 10,900 Rent Expense 900 Depreciation Expense 700 Interest Expense Interest Payable Totals 60,760 60,760 60 Joumalize the closing entries at April 30. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Debit Credit No. Date Account Titles and Explanation (1) Apr. 30 (To close revenue account) (2) Apr. 30 (To close expense accounts) (3) Apr. 30 (To close net income / (loss)) (4) Apr. 30 (To close dividends) Post the closing entries to Income Summary and Retained Earnings. (Post entries in the order of journal entries posted in the previous part of the question.) Income Summary Retained Earnings SHOW LIST OF ACCOUNTS LINK TO TEXT Prepare a post-closing trial balance at April 30. BLUE SPRUCE COMPANY Post-closing Trial Balance Debit Credit Totals Click if you would like to Show Work for this question: Open Show Work