Listed 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 ?