On November 30, 2018, the Alou Equipment Repair Corp's adjusted trial balance was as follows. The company closes its books monthly. ALOU EQUIPMENT REPAIR CORP. Trial Balance November 30, 2018 After Adjustment Debit Credit Cash $ 35,230 Accounts Receivable 7,220 Supplies 1,000 Equipment 18,000 Accumulated Depreciation - Equipment 3,900 Accounts Payable 500 Salaries Payable 1,000 Income Tax Payable 1,100 Unearned Revenue 1,300 Common Shares 15,000 Retained Earnings 33,200 Dividends Declared Service Revenue 16,000 Salaries Expense 4,600 Rent Expense 500 Supplies Expense 3,500 Income Tax Expense 1,100 Depreciation Expense Totals $ 72,000 $ 72,000 550 300 - Your answer is partially correct. Prepare the closing journal 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 for the amounts.) Debit Credit 16000 Date Account Titles and Explanation Nov. 30 Service Revenue Unearned Revenue (To close revenue account.) 30 Salaries Payable 16000 Salaries Expense 4600 Rent Expense 500 Supplies Expense (To close expense accounts.) 30 Common Shares 1100 Income Tax Payable (To close net income/(loss).) 30 Dividends Declared cash 550 (To close dividends declared.)