The adjusted trial balance columns of the worksheet for Culver Company are as follows. Culver Company Worksheet (Partial) For the Month Ended April 30, 2019 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 10,580 750 Rent Expense Depreciation Expense Interest Expense 700 60 Interest Payable 60 Totals 60,560 60,560 Apr. (1) 30 Apr. (To close revenue account) (2) 30 Apr. (3) 30 (4) (To close expense accounts) Apr. 30 (To close net income / ( loss ) ) Post the closing entries to Income Summary and Retained Earnings. (Post entries in the order of journal entries were recorded in the previous part of the question.) Income Summary Retained Earnings