The adjusted trial balance columns of the worksheet for Culver Company are as follows. Culver Company Worksheet (Partial) For the Month Ended April 30, 2022 Adjusted Trial Balance Account Titles Dr. Cr. Cash 12,000 Accounts Receivable 7,620 Prepaid Rent 2,500 Equipment 22,750 Accumulated Depreciation-Equip. 5,500 Notes Payable 5,500 Accounts Payable 5,000 Common Stock 20.650 Retained Earnings 8.350 Dividends 3,600 Service Revenue 15,500 Salaries and Wages Expense 10,580 Rent Expense 750 Depreciation Expense 700 Interest Expense 60 Interest Payable 60 Totals 60,560 60,560 Journalize the closing entries at April 30. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)