Problem 4-10A 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 $ 34,780 Accounts Receivable 7,220 Supplies 1,000 Equipment 18,000 Accumulated Depreciation - Equipment 3,900 Accounts Payable 600 Salaries Payable 1,000 Income Tax Payable 1,100 Unearned Revenue 1,300 Common Shares 15,000 Retained Earnings 33,200 Dividends Declared 500 Service Revenue 15,600 Salaries Expense 4,600 600 Rent Expense Supplies Expense Income Tax Expense Depreciation Expense 3,600 1,100 300 Totals $ 71,700 $ 71,700 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 o for the amounts.) Date Account Titles and Explanation Debit Credit Nov. 30 (To close revenue account.) 30 (To close expense accounts.) 30 (To close net income/(loss).) 30 (To close dividends declared.) Post the closing entries to the T accounts. (CE means closing entry.) (Post entries in the order of journal entries presented in the previous part.) Cash Nov. 1 Bal. 2,200 4,600 Nov. 13 Nov. 13 600 22,180 Nov. 9 5,300 Nov. 21 5,200 Nov. 23 11,300 Nov. 23 1,100 Nov. 28 34,780 Nov. 19 2,400 Nov. 30 500 Nov. 30 Bal. Accounts Receivable Nov. 1 Bal. Nov. 27 5,200 Nov. 30 Bal. 8,920 3,500 Nov. 13 7,220 Supplies 4,000 Nov. 1 Bal. Nov. 20 600 Nov. 30 Bal. 3,600 Nov. 30 Bal. 4,600 Nov. 30 Adj. 1,000 Equipment 18,000 18,000 Nov. 1 Bal. Nov. 30 Bal. Accumulated Depreciation-Equipment Nov. 1 Bal. 3,600 300 3,900 4,600 600 Nov. 21 600 1,000 Nov. 30 Adj. Nov. 30 Bal. Accounts Payable Nov. 1 Bal. 4,600 Nov. 20 Nov. 30 Bal. Salaries Payable Nov. 1 Bal. 1,000 Nov. 30 Bal. Nov. 30 Adj. Nov. 30 Bal. Income Tax Payable Nov. 30 Adj. Nov. 30 Bal. Unearned Revenue Nov. 9 0 1,000 1,000 1,100 1,100 Nov. 1 Bal. 1,000 1,100 Nov. 30 Nov. 30 Bal. 2,100 Nov. 30 Adj. 800 Nov. 30 Bal. 1,300 Common Shares Nov. 1 Bal. Nov. 13 9,700 5,300 15,000 Nov. 30 Bal. Retained Earnings Nov. 1 Bal. 33,200 Dividends Declared Nov. 28 500 Nov. 30 Bal. 500 Service Revenue Nov. 19 Nov. 27 11,300 3,500 14,800 Nov. 30 Bal. Nov. 30 Adj. 800 Rent Expense Nov. 23 600 Nov. 30 Bal. 600 Income Tax Expense 1,100 Nov. 30 Adj. Nov. 30 Bal. 1,100 Supplies Expense 3,600 Nov. 30 Adj. Nov. 30 Bal. 3,600 Depreciation Expense Nov. 30 Adj. 300 Nov. 30 Bal. 300 Salaries Expense Nov. 9 1,200 2,400 Nov. 23 Nov. 30 Bal. 3,600 1,000 Nov. 30 Adj. Nov. 30 Bal. 4,600 Income Summary Prepare a post-closing trial balance at November 30. ALOU EQUIPMENT REPAIR CORP. Post-Closing Trial Balance November 30, 2018 Debit Credit $ $ Totals $