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

Bridgeport Company Worksheet (Partial) For the Month Ended April 30, 2022
		Adjusted Trial Balance
Account Titles		Dr.		Cr.
Cash		10,000
Accounts Receivable		8,080
Prepaid Rent		2,500
Equipment		22,700
Accumulated DepreciationEquip.				5,500
Notes Payable (due in October 2022)				5,700
Accounts Payable				5,500
Common Stock				19,460
Retained Earnings				8,100
Dividends		3,400
Service Revenue				15,000
Salaries and Wages Expense		10,980
Rent Expense		900
Depreciation Expense		700
Interest Expense		60
Interest Payable				60
Totals		59,320		59,320

(a)

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 0 for the amounts.)

No.	Date	Account Titles and Explanation	Debit	Credit
(1)	Apr. 30	enter an account title to close revenue account on April 30	enter a debit amount	enter a credit amount
		enter an account title to close revenue account on April 30	enter a debit amount	enter a credit amount
		(To close revenue account)
(2)	Apr. 30	enter an account title to close expense accounts on April 30	enter a debit amount	enter a credit amount
		enter an account title to close expense accounts on April 30	enter a debit amount	enter a credit amount
		enter an account title to close expense accounts on April 30	enter a debit amount	enter a credit amount
		enter an account title to close expense accounts on April 30	enter a debit amount	enter a credit amount
		enter an account title to close expense accounts on April 30	enter a debit amount	enter a credit amount
		(To close expense accounts)
(3)	Apr. 30	enter an account title to close net income or loss on April 30	enter a debit amount	enter a credit amount
		enter an account title to close net income or loss on April 30	enter a debit amount	enter a credit amount
		(To close net income / (loss))
(4)	Apr. 30	enter an account title to close dividends on April 30	enter a debit amount	enter a credit amount
		enter an account title to close dividends on April 30	enter a debit amount	enter a credit amount
		(To close dividends)