The adjusted trial balance columns of the worksheet for Novak Company are as follows. Journalize the closing entries at April 30. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) (To close expense accounts) (3) Apr:30 (To dose net income / (loss)) (4) 30 (To close dividends)