The adjusted trial balance columns of the worksheet for Novak Company are as follows. Novak Company Worksheet (Partial) For the Month Ended April 30, 2019 Adjusted Trial Balance Account Titles Dr. Cr. Cash 10,000 Accounts Receivable 7,300 Prepaid Rent 2,260 Equipment 23,050 Accumulated Depreciation-Equip. 4,500 Notes Payable 5,600 Accounts Payable 5,000 Common Stock 18,600 Retained Earnings 8,900 Dividends 3,750 Service Revenue 16,000 Salaries and Wages Expense 10,640 Rent Expense 900 Depreciation Expense 700 Interest Expense Interest Payable 60 Totals 58,660 58,660 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 were recorded in the previous part of the question.) Income Summary Retained Earnings Prepare a post-closing trial balance at April 30. NOVAK COMPANY Post-Closing Trial Balance Debit Credit Totals $