(9) Journalize the closing entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) Date Account Titles and Explanation Debit Credit Nov. 30 Service Revenue 7728 Sales Revenue 6050 13778 Income Summary (To close revenue accounts and other accounts with credit balances.) Nov. 30 Income Summary 10279 Sales Discounts 121 Cost of Goods Sold 4400 Rent Expense 412 Salaries and Wages Expense 4015 Supplies Expense 1056 Depreciation Expense 275 (To close expense accounts and other accounts with debit balances.) Nov. 30 Income Summary 11199 Retained Earnings 11199 (To clase income summary.) Retained Earnings 11/1 Bal. 7,700 Service Revenue 11/22 2,530 11/29 770 Adj. 4,428 Depreciation Expense Adj. 275 Supplies Expense 1,056 Adj. Salaries and Wages Expense 11/8 2,035 11/29 1,430 Adj. 550 Salaries and Wages Expense 11/8 2,035 11/29 1,430 Adj. 550 Rent Expense 11/29 412 Sales Revenue 11/12 6,050 Cost of Goods Sold 4,400 11/12 Sales Discounts 11/19 121 C Income Summary