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

DESOUSA COMPANY

Worksheet (partial)

For the Month Ended April 30, 2017

Account Titles Adjusted Trial Balance

Cash 10,000 D CR

Accounts Receivable 7,840

Prepaid Rent 2,280

Equipment 23,050

Accumulated DepreciationEquip.4,921

Notes Payable 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 Payable57

Totals 59,148 59,148

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

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.)

Prepare a post-closing trial balance at April 30.