D=debit, C=credit

This problem started as a worksheet to be completed. Completed that part and the numbers balanced. The next part is E4-3 Worksheet data for Goode Company are presented in E4-2. No common stock was issued during April. Instructions. Prepare an income statement, a retained earnings statement, and a classified balance sheet. What is the significance of no common stock issued?

This is how I calculated net and retained:

Service Revenue C $15,590
Salaries Expense D 10,840
Rent Expense D 760
Depreciation Expense D 671
Interest Expense D 57
Total Expenses D 12,328
Total Revenue C 15,590
Net income 3,262

Retained Earnings, April 1, $5,960
Add: Net income, 3,262
9,222
Less: Dividends, 3,650
Retained Earnings, April 30, 5,572

Balance sheet
Current assets
Cash C 13,752
Accounts receivable C 7,840
Prepaid Rent C 2,280
Property, plant and equipment
Equipment C 23,050
Less: Acc Depreciation D 4,921
Total assets 42,001
Liabilities and Stockholders Equity
Current liabilities
Notes payable C 5,700
Accounts payable C 5,672
Interest payable C 57
Total current liabilities 11,429
Stockholders Equity
Common stock C 25,000
Retained Earnings C 5,572
Total stockholders equity 30,572
Total liabilities and stockholders equity 42,001

The last part of the problem:

(a) Journalize the closing entries at April 30.
(b) Post the closing entries to Income Summary and Retained Earnings. Use T accounts.
(c) Prepare a post-closing trial balance at April 30.

(a). Closing Entries
Service Revenue D 15,590
Income Summary C 15,590
(To close revenue account)
Income Summary D 12,328
Salaries Expense C 10,840
Rent Expense C 760
Depreciation Expense C 671
Interest Expense C 57
(To close expense accounts)
Income Summary D 3,262
Retained Earnings C 3,262
(To close net income to retained earnings)
Retained Earnings D 3,650
Dividends C 3,650
(To close dividends to capital)

(b).
Totaled all expenses to income summary totaling D 12,328
D net income 3,262 totaled net and exp equaled service rev C 15,590

To retained earnings D dividends 3,650. Credit net income 3,262 to retained earnings. The difference between these two is 388. This is where my problem lies. When I try to balance the closing trial balance D and C are not equal. Can you tell me where I have gone wrong with this problem?

Closing trial balance
Cash D 13,752
Accounts receivable D 7,840
Equipment D 23,050
Less: Acc Depreciation C 4,921
Notes Payable C 5,700
Accounts payable C 5,672
Interest payable C 57
Common stock C 25,000
Retained earnings C (388)
Total D 46,922 C 40,962

Please go here and scroll down until you get to the blue statements, for a sample of what your financial statements should look like:
Principles of Accounting Chapter 4 (http://www.principlesofaccounting.com/chapter%204.htm#PREPARING%20FINANCIAL%20STATEMENTS )
Statements are not debits & credits. Debits & credits are done in order to get accounts to an ending balance. The statements are just a reporting of those ending balances, organized in a manner that is easy to read, not by debits & credits. (You also listed all your assets on the balance sheet as credits for unknown reasons.)

Now... the retained earnings should be the 5572 that was the ending balance on the retained earnings statement, and the one that was on the balance sheet.

When you close the accounts, you are closing out net income to retained earnings, which adds to it. That's exactly what you do on the retained earnings statement. Then when you close out dividends to retained earnings, that subtracts from it. Again, exactly what you do on the retained earnings statements. And you end up at 5572.

In essence, the closing entries are doing to the accounts what you just did on the statement.

You never posted your closing entries. You just took the difference between net income and dividends and plugged that into retained earnings, instead of using those to change the RE balance. It already had 5960 in it, and you just dumped that out. Your account should look like the RE statement in terms of the dollar values.