1) prepare all closing entries

2) What will be the balance of retained earning by end of November?

Date General Journal Debit Credit November 30 a) Supplies expense||$1,400 Supplies $1,400 (To record supplies expense) November 30 b) Depreciation expense-equipment $300 Accumulated depreciation-Equipment $300 (To record deprreciation expense) November 30 c) Insurance expense $500 Prrepaid insurance $500 (To record insurance expense) November 30 d) Unearned service revenue $3000 Service revenue $3000 (To record service revenue)