Prepare the T accounts for Service Revenue, All Expenses, Dividends Declared, Income Summary and Retained Earning.

The statement of income for Blue Cleaning Services Ltd. for the year ended November 30 shows Service Revenue $128,100; Salaries Expense \$71,000; Repairs and Maintenance Expense \$14,200; Supplies Expense \$5,900; Utilities Expense \$2,000; and Income Tax Expense $5,800. The statement of changes in equity shows an opening balance for Retained Earnings of $47,400 and Dividends Declared \$4,900