Worksheet data for DeSousa Company are presented in E4-2.

In E4-2, The adjusted trial balance columns of the worksheet for DeSousa Company are as follows.

Instructions
(a) Journalize the closing entries at April 30.
(b) Post the closing entries to Income Summary and Owner’s Capital. Use T-accounts.
(c) Prepare a post-closing trial balance at April30.

DESOUSA COMPANY Worksheet (partial) For the Month Ended April 30, 2014 Adjusted Trial Balance Income Statenent Balance Sheet Account Titles Cr Cr Cash Accounts Receivable Prepaid Rent Equpment Accumulated 10,000 2 4,921 5,700 4,920 27,960 Depreciation-Equip Notes Payable Accounts Payable Owner's Capital Owner's Drawings Service Revenue Salaries and Wages Expense Rent Expense Depreciation Expense Interest Expense Interest Payable Totals 3,650 15,590 10,840 760 671 57 57 59,148 59,148