The adjusted trial balance columns of the worksheet for Sheffield Company are as follows. Sheffield Company Worksheet (Partial) For the Month Ended April 30, 2022 Adjusted Trial Balance Account Titles Dr. Cr. Cash 12,000 Accounts Receivable 7.700 Prepaid Rent 2,260 Equipment 23,000 4,500 Accumulated Depreciation-Equip. Notes Payable (due in October 2022) Accounts Payable 5,600 5,500 Common Stock 21,510 Retained Earnings 8,000 Dividends 3,850 Service Revenue 16,000 SILWALIA VISADISA 10.000 Equipment 23,000 Accumulated Depreciation-Equip. 4,500 5,600 Notes Payable (due in October 2022) Accounts Payable 5,500 Common Stock 21,510 Retained Earnings 8,000 Dividends 3,850 Service Revenue 16,000 Salaries and Wages Expense 10,900 Rent Expense 700 Depreciation Expense 700 Interest Expense 70 Interest Payable 70 Totals 61,180 61,180 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 for the amounts.) No. Date Account Titles and Explanation Debit Credit (1) Apr. 30 (To close revenue account) (2) Apr. 30 o desexo.com (2) Apr. 30 (To close expense accounts) (3) Apr. 30 (To close net income / (loss)) (4) Apr. 30 (To close dividends)