The End of the Accounting Cycle the closing process: The accounts and balances from the adjusted trial balance for Sparrow and Nightingale, Inc. as of April 30, 2019 is given below. Assume all accounts have their normal debit or credit balance. Sparrow and Nightingale, Inc. use a monthly accounting period and all closing entries are made only at the end of each monthly accounting period. No closing entries have been made yet for April.

Account:	Amount:		Account:	Amount:
Cash	$ 29,005		Notes Payable	$ 16,000
Accounts Receivable	$ 27,644		Common Stock	$ 9,000
Interest Receivable	$ 744		Retained Earnings	$ 34,912
Prepaid Rent	$ 5,500		Service Revenue	$ 92,400
Investments	$ 2,160		Interest Revenue	$ 744
Equipment	$ 62,620		Depreciation Expense	$ 18,786
Accumulated Depreciation - Equipment	$ 25,048		Wages Expense	$ 42,266
A/P	$ 13,455		Utilities Expense	$ 4,820
Wages Payable	$ 9,111		Interest Expense	$ 1,400
Utilities Payable	$ 945		Rent Expense	$ 7,700
Interest Payable	$ 1,400		Dividends	$ 370

Given the above information, complete the following:

PART A Record all closing entries: Record all four closing journal entries for Sparrow and Nightingale using the information given above. For revenue and expense accounts, dont forget to close to the Income Summary account first before closing the net income/(loss) amount to Retained Earnings. Make sure to use proper formatting for all entries, and to include the date of each entry and a brief description of each entry.

PART B Calculate the ending balance of Retained Earnings: After completing PART A, calculate the ending balance of Retained Earnings that would appear on the classified balance sheet as of April 30, 2019. You must show your work, such as a formula or T-account used to arrive at your answer.