The income statement of Fezzik's Shoe Repair is as follows: FEZZIK'S SHOE REPAIR Income Statement For the Month Ended April 30, 2013 Revenue Service Revenue $8,500 Expenses Salaries and Wages Expense Depreciation Expense Utilities Expense Rent Expense Supplies Expense Total Expenses $4,200 350 400 600 1.050 6600 $1.900 Net Income On April 1, the Retained Earnings account had a balance of $12,900. During April, the company paid $3,000 in dividends. Instructions (a) Prepare elosing entries at April 30. (b) Prepare a retained earnings statement for the month of April. The following accounts were included on Aeroplane Consultants adjusted trial balance at December 31, 2013: V $ 7,200 12,000 3,500 Accounts payable Accounts receivable Cash 15,000 25,000 Common stock Retained earnings Dividends 10,000 3,000 60,000 1,000 39,000 5,000 Interest expense Note payable, due 8/31/16 Supplies Service revenu e Equipment (a) What are total current assets? (b) What are total current liabilities