Journalize the closing entries. (Credit account titles are automatically indented when 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 Service Revenue Income Summary (To close accounts with credit balances.) Nov. 30 Income Summary Sales Returns and Allowances Cost of Goods Sold Salaries and Wages Expense Advertising Expense Utilities Expenses Debit 764610 735020 Credit 764610 4200 495400 138800 27510 15200 Maintenance and Repairs Expense 12100 Delivery Expense Rent Expense Depreciation Expense (To close accounts with debit balances.) Nov. 30 Income Summary Retained Earnings (To close net income/(loss).) 29950 16700 25110 29590