Current Attempt in Progress The statement of income for Regina Cleaning Services Ltd. for the year ended November 30 shows Service Revenue $ 114800, Salaries Expense $65,200, Repairs and Maintenance Expense $13,800 Supplies Expense 56,100 Utilities Expense 52,200 and Income Tax Expense $5,600. The statement of changes in equity shows an opening balance for Retained Earnings of $54,300 and Dividends Declared $4,500. - Prepare the closing journal entries. (List all debit entries before credit 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 for the amounts.) Date Account Titles and Explanation Debit Credit Nov. 30 Cash Service Revenue 114800 (To close revenue account.) 30 (To close expense accounts.) 30