Listed Below are items of Carl Craft, DDS, ledger for the month of September 2019. Carl Craft, Capital, September 1 Accounts payable Equipment Service revenue Carl Craft, Drawings Dental supplies expense Cash Utilities expense Dental supplies Salaries expense Accounts receivable Rent expense Unearned revenue Rent revenue Instructions 1.what is the closing entry to close revenues ? ? 2. Compute the total liabilities on September 30? $40,000 7,000 30,000 24,000 5,000 3,500 6,000 700 2.800 7,000 14,000 2,000 1800 3000