The adjusted trial balance columns of the worksheet for Swifty Company are as follows. Swifty Company Worksheet (Partial) For the Month Ended April 30, 2019 Adjusted Trial Balance Account Titles Dr. Cash 10,500 Accounts Receivable 7,760 Prepaid Rent 2,080 Equipment 22,950 Accumulated Depreciation-Equip. 4,500 Notes Payable 5,900 Accounts Payable 5,000 Common Stock 21,000 Retained Earnings 7,250 Dividends 3,900 Service Revenue 15,500 Salaries and Wages Expense 10,560 Rent Expense 800 Depreciation Expense 600 Interest Expense Interest Payable Totals 59,180 59,180 30 30 59,180 59,180 Journalize the closing entries at April 30. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Debit Credit No. Date Account Titles and Explanation (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 posted in the previous part of the question.) Income Summary Retained Earnings Prepare a post-closing trial balance at April 30. SWIFTY COMPANY Post-Closing Trial Balance Debit Credit Totals