The adjusted trial balance columns of the worksheet for Whispering Winds Company are as follows. Whispering Winds Company Worksheet (Partial) For the Month Ended April 30, 2022 Adjusted Trial Balance Account Titles Dr. Cr. Cash 11,000 Accounts Receivable 7,200 Prepaid Rent 2,360 Equipment 22,800 Accumulated Depreciation-Equip. 4,500 Notes Payable 5,500 Accounts Payable 4,500 Common Stock 20,970 Retained Earnings 8,500 Dividends 3,700 Service Revenue 15,500 Salaries and Wages Expense 10,760 Rent Expense 900 Depreciation Expense 750 Interest Expense 40 Interest Payable 40 Totals 59,510 59.510 (a) 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 Apr. Debit Credit 1) 30 (To dose revenue account) (2) Apr. 30 (To cose expense accounts) (3) Apr 30 (Todose net income (loss))