isted Below are items of Carl Craft, DDS, ledger for the month of September 2019.

Carl Craft, Capital, September 1 $40,000

Accounts payable 7,000

Equipment 30,000

Service revenue 24,000

Carl Craft, Drawings 5,000

Dental supplies expense 3,500

Cash 6,000

Utilities expense 700

Dental supplies 2,800

Salaries expense 7,000

Accounts receivable 14,000

Rent expense 2,000

Unearned revenue 1800

Rent revenue 3000

Instructions

1.what is the closing entry to close revenues ? ?

2. Compute the total liabilities on September 30 ?

3. if the amount in supplies expense is the adjusting entry for September , what was the the balance in supplies at Sep 1 ?