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 Expenses Salaries and Wages Expense Depreciation Expense Utilities Expense Rent Expense Supplies Expense Total Expenses $8,500 $4,200 350 400 600 1.050 6.600 $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 closing entries at April 30. (b) Prepare a retained earnings statement for the month of April