The adjusted trial balance columns of the worksheet for Sarasota Company are as follows. Sarasota Company Worksheet (Partial) For the Month Ended April 30, 2022 Adjusted Trial Balance Account Titles Dr. Cr. Cash 11,500 Accounts Receivable 7,160 Prepaid Rent 2,160 Equipment 22,700 Accumulated Depreciation-Equip. 5,500 Notes Payable 5,600 Accounts Payable 5,000 Common Stock 18,780 Retained Earnings 8,750 Dividends 3,800 Service Revenue 16,000 Salaries and Wages Expense 10,760 Rent Expense 850 Depreciation Expense 700 Interest Expense 30 Interest Payable 30 Totals 59,660 59,660 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 (2) Apr. 30 (To close revenue account) Apr. (3) 30 Apr. (4) 30 (To close expense accounts) (To close net income/(loss)) (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.) (2) Income Summary 12,340 (1) 16,000 (3) 3,660 Retained Earnings (4) 3,800 Bal. 8,750 eTextbook and Media List of Accounts (3) 3,660 Bal. 8,610 Prepare a post-closing trial balance at April 30. SARASOTA COMPANY Post-Closing Trial Balance For the Month Ended April 30, 2022 Debit $ $ Totals $ $ Credit