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		11,500
Accounts Receivable		7,500
Prepaid Rent		2,300
Equipment		23,200
Accumulated DepreciationEquip.				4,900
Notes Payable				5,900
Accounts Payable				4,900
Common Stock				21,200
Retained Earnings				7,930
Dividends		3,400
Service Revenue				15,300
Salaries and Wages Expense		10,800
Rent Expense		800
Depreciation Expense		630
Interest Expense		20
Interest Payable				20
Totals		60,150		60,150

Journalize the closing entries at April 30. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

No.	Date	Account Titles and Explanation	Debit	Credit
(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
(1)(2)(3)(4)Bal.Total		(1)(2)(3)(4)Bal.Total
(1)(2)(3)(4)Bal.Total		(1)(2)(3)(4)Bal.Total
(1)(2)(3)(4)Bal.Total		(1)(2)(3)(4)Bal.Total
Retained Earnings
(1)(2)(3)(4)Bal.Total		(1)(2)(3)(4)Bal.Total
(1)(2)(3)(4)Bal.Total		(1)(2)(3)(4)Bal.Total
(1)(2)(3)(4)Bal.Total		(1)(2)(3)(4)Bal.Total