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
		Adjusted Trial Balance
Account Titles		Dr.		Cr.
Cash		10,000
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 Payable				57
Totals		59,148		59,148

A. Journalize the closing entries at April 30.