The adjusted trial balance columns of the worksheet for DeSousa Company are as follows. The owner did not make any additional investments in the business in April.

For the month ended April 30, 2017 Adjusted trial balance

account titles	Debit	Credit
Cash	10,000
Accounts Receivable	7,840
Prepaid Rent	2,280
Equipment	23,050
Accumulated Depreciation- Equip		4,921
Notes Payable (due in 1 year)		5,700
Accounts payable		4,920
Common Stock		20,000
Retained Earnings		7,960
Dividends	3,650
Service revenue		15,590
Salaries and Wages Expense	10,840
Rent expense	760
Depreciation Expense	671
Interest Expense	57
Interest payable		57
totals	59,148	59,418

a. Prepare an Income statements

b. Post the closing entries to income summary and Retained Earnings

c. Prepare a post-closing trail balance at April 30