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

Martinez Company Worksheet (Partial) For the Month Ended April 30, 2022
		Adjusted Trial Balance
Account Titles		Dr.		Cr.
Cash		11,500
Accounts Receivable		7,720
Prepaid Rent		2,340
Equipment		22,700
Accumulated DepreciationEquip.				4,500
Notes Payable				5,900
Accounts Payable				5,500
Common Stock				21,010
Retained Earnings				8,200
Dividends		3,850
Service Revenue				15,000
Salaries and Wages Expense		10,600
Rent Expense		750
Depreciation Expense		650
Interest Expense		80
Interest Payable				80
Totals		60,190		60,190

(a)

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	enter an account title to close revenue account on April 30	enter a debit amount	enter a credit amount
		enter an account title to close revenue account on April 30	enter a debit amount	enter a credit amount
		(To close revenue account)
(2)	Apr. 30	enter an account title to close expense accounts on April 30	enter a debit amount	enter a credit amount
		enter an account title to close expense accounts on April 30	enter a debit amount	enter a credit amount
		enter an account title to close expense accounts on April 30	enter a debit amount	enter a credit amount
		enter an account title to close expense accounts on April 30	enter a debit amount	enter a credit amount
		enter an account title to close expense accounts on April 30	enter a debit amount	enter a credit amount
		(To close expense accounts)
(3)	Apr. 30	enter an account title to close net income or loss on April 30	enter a debit amount	enter a credit amount
		enter an account title to close net income or loss on April 30	enter a debit amount	enter a credit amount
		(To close net income / (loss))
(4)	Apr. 30	enter an account title to close dividends on April 30	enter a debit amount	enter a credit amount
		enter an account title to close dividends on April 30	enter a debit amount	enter a credit amount
		(To close dividends)