I need typed answer with explanation. Don't use AI BOT.

At year-end, Johnson Consulting's financial records show the following selected account information. Service revenue = $90,000 Rent expense = $23,000 Salaries expense = $54,000 Supplies expense = $3,000 Depreciation expense = $6,000 Retained earnings = $52,000 (credit balance) Contributed Capital = $11,000 (credit balance) 1. After all closing entries are recorded and posted, what is the balance of the contributed capital account? 2. After all closing entries are recorded and posted, what is the balance of the retained earnings account? ABCZ 3. What entry should Johnson make to close the service revenue account