The adjusted trial balance columns of the worksheet for Bridgeport Company are as follows.

Post the closing entries to Income Summary and Retained Earnings.

Bridgeport Company Worksheet (Partial) For the Month Ended April 30, 2019 Adjusted Trial Balance Account Titles Dr. Cr. Cash 10,000 Accounts Receivable 7,000 Prepaid Rent 2,440 Equipment 22,900 Accumulated Depreciation-Equip. 4,500 Notes Payable 5,900 Accounts Payable 5,000 Common Stock 20,060 Retained Earnings 7,100 Dividends 3,800 Service Revenue 16,000 Salaries and Wages Expense 10,920 Rent Expense 900 Depreciation Expense 600 Interest Expense Interest Payable 20 Totals 58,580 58,580 20 Income Summary (1) 16000 (1) (2) (3) (4) Bal. Total 16000 Total 16000 Retained Earnings (1) 10660 (1) 7100 (2) 3560 Bal. 3540