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The image you've uploaded appears to contain an adjusted trial balance on the left and a worksheet for journal entries on the right. It looks like you're preparing to close the accounts for April 30th, possibly for the purpose of preparing financial statements. Here's an overview of how you would proceed:

### Step-by-Step Account Closing:
1. **Close the Revenue Account**:
   - Transfer the balance of the "Service Revenue" account to the "Income Summary" account.
   - Debit: Service Revenue (15,500)
   - Credit: Income Summary (15,500)

2. **Close the Expense Accounts**:
   - Transfer the balances of all expense accounts to the "Income Summary" account.
   - Expenses include:
     - Salaries and Wages Expense (10,640)
     - Rent Expense (800)
     - Depreciation Expense (700)
     - Interest Expense (50)
   - Total Expenses: 12,190
   - Debit: Income Summary (12,190)
   - Credit: Each Expense Account with its respective amount.

3. **Close the Income Summary Account**:
   - Transfer the balance of the "Income Summary" to "Retained Earnings".
   - Net income: \( 15,500 - 12,190 = 3,310 \)
   - Debit: Income Summary (3,310)
   - Credit: Retained Earnings (3,310)

4. **Close the Dividends Account**:
   - Transfer the balance of the "Dividends" account to the "Retained Earnings" account.
   - Debit: Retained Earnings (3,900)
   - Credit: Dividends (3,900)

### Journal Entries Example:
1. **Close Revenue Account** (April 30)
   - Debit: Service Revenue \(15,500\)
   - Credit: Income Summary \(15,500\)

2. **Close Expense Accounts** (April 30)
   - Debit: Income Summary \(12,190\)
   - Credit: Salaries and Wages Expense \(10,640\)
   - Credit: Rent Expense \(800\)
   - Credit: Depreciation Expense \(700\)
   - Credit: Interest Expense \(50\)

3. **Close Income Summary** (April 30)
   - Debit: Income Summary \(3,310\)
   - Credit: Retained Earnings \(3,310\)

4. **Close Dividends Account** (April 30)
   - Debit: Retained Earnings \(3,900\)
   - Credit: Dividends \(3,900\)

This process will close all temporary accounts (revenues, expenses, and dividends) and transfer the net income and dividends to the retained earnings account.

Would you like me to provide more details on any specific step or assist with another part of this process?

### Follow-up Questions:
1. Do you need help filling in the exact journal entries for the closing process?
2. Should I explain the closing process in more detail?
3. Would you like to discuss how closing accounts impacts the financial statements?
4. Are you looking for a breakdown of how retained earnings are calculated?
5. Do you want an overview of adjusting entries prior to the closing process?

### Tip:
When closing temporary accounts, ensure that your "Income Summary" account is cleared to zero, reflecting the transfer of net income or net loss to retained earnings.

The user provided an image of an adjusted trial balance and a worksheet for closing entries.

This exercise involves closing entries for an adjusted trial balance dated April 30. It includes the closing of revenue, expense, and dividend accounts and transferring balances to retained earnings.

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