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. List all debit entries before credit entries.) Date Account Titles and Explanation Nov. 30 Nov. 30 (To close revenue accounts) I Debit Credit Nov. 30 (To close expense accounts) (To close income summary) Cash Accounts Receivable Inventory Supplies Equipment Accumulated Depreciation-Equipment Accounts Payable Unearned Service Revenue Salaries and Wages Payable Common Stock SPLISH BROTHERS Adjusted Trial Balance November 30, 2025 Debit 8366 2496 8530 3840 72000 Credit 3000 17040 1560 1200 48000 Common Stock Retained Earnings Service Revenue Depreciation Expense Supplies Expense 600 2304 8760 Salaries and Wages Expense Rent Expense Sales Revenue 900 Cost of Goods Sold 9600 Sales Discounts: 2641 Totals 48000 16800 16860 13200 117660 117660 urrent Assets Cash Accounts Receivable nventory Supplies fotal Current Assets operty, Plant, and Equipment Equipment SPLISH BROTHERS Balance Sheet November 30, 2025 Assets 8366 2496 8530 3840 72000 ess Accumulated Depreciation Equipment 3000 23232 C Total Property, Plant, and Equipment Total Assets arrent Liabilities Accounts Payable Unearned Service Revenue jalaries and Wages Payable Total Current Liabilities ockholders' Equity Common Stock tetained Earnings fotal Stockholders' Equity fotal Liabilities and Stockholders' Equity Liabilities and Stockholders' Equity 17040 1560 1200 48000 69000 92232 19800 24432 72432 SUPPOR 92232