On October $31,2024,$ Vaughn Equipment Repair Corp's opening trial balance was as follows. The company adjusts its account: monthly. Cash: Debit $$33,540$Accounts receivable: Debit: $$33,970$Supplies: Debit : $$8,600$Equipment :$$38,700$Total Debit : $$114,810$Accumulated depreciation equipment :Credit : $$7740$Accounts payable :Credit : $$9,890$Salaries payable Credit: $$2150$Deferred revenue :Credit: $$2150$Common shares :Credit : $$21500$Retained Earnings:Credit : $$71,380$Total credit: $$114,810$During November, the following transactions were completed: Nov. $9$ Paid $$4,730$ to employees for salaries due, of which $$2,150$ is for October salaries payable and $$2,580$ for November. $13$ Issued common shares for $$10,750.13$ Received $$26,660$ cash from customers in payment of accounts. $19$ Received $$24,510$ cash for services performed in November. $20$ Purchased supplies on account, $$1,290.21$ Paid creditors $$9,890$ of accounts payable due. $23$ Paid November rent, $$1,290.23$ Paid salaries, $$5,160\mathrm{.}27.$Performed services on account, $$8,170.28.$Declared and paid a cash dividend, $$1,080.30$ Received $$2,370$ from customers for services to be performed in the future. Adjustment data for the month: $1.$Supplies on hand are $$2,150.$ Accrued salaries payable are $$2,150.$ The equipment has an estimated useful life of five years and Vaughn uses straight$-$line depreciation$\mathrm{.}4.$Deferred revenue of $$1,720$ was earned during the month$5.$ Income tax payable is estimated to be $$2,370.6.$ On November $30,2024,$ the Vaughn Equipment Repair Corp's adjusted trial balance was as follows. The company closes its books monthly. VAUGHN EQUIPMENT REPAIR CORP. Trial Balance November $30,2024$Cash :Debit: $$75680$Accounts Receivable :Debit$$15,480$Supplies :Debit: $$2150$Equipment :Debit $$38700$Dividends declared:Debit:$$1080$Salaries expenses:Debit :$$9890$Rent expense:Debit: $$1290$Supplies expensesDebits: $$7740$Income tax expense :Debit : $$2370$Depreciation expense:Debit $645$Total debit : $$155,025$Accumulated depreciation $-$equipment :Credit: $$8385$Accounts payable :Credit: $$1290$Salaries payable : Credit : $$2150$Income tax payable :Credit $$2370$ Deferred revenue:Credit : $$2800$Common shares :Credit :$$32250$Retained earnings:Credit: $$71380$ Service revenue:Credit :$ $34,400$Total credit: $$155,025$Accumulated Depreciation $-$ Equipment Accounts PayablePrepare the closing journal entries. $($Credit account titles are automatically indented when amount is entered. Do not indent manually. ist all debit entries before credit entries. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$ Date : Account Titles and Explanation?Debit $?$Credit?$2.($To close revenue accounts $)3.($To close expense accounts$)4.($To close Net income$/($loss$)5.($to close dividends declared $)$