The income statement for Regina Cleaning Services Ltd. for the year ended November 30 shows Service Revenue $109,400; Salaries Expense $61,200; Repairs and Maintenance Expense $16,000; Supplies Expense $7,000; Utilities Expense $2,600; and Income Tax Expense $6,700. The statement of changes in equity shows an opening balance for Retained Earnings of $50,100 and Dividends Declared $11,000. Prepare the closing journal entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. W no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) ate Account Titles and Explanation Debit Credi Nov. (To close revenue account.) (To close expense accounts.) (To close net income.) (To close dividends.) C Using Taccounts, post the closing entries, and determine the ending balances. (CE means closing entry) (Post entries in the order of journal entries presented in the previous question.) Service Revenue Nov 30 Bal. 109,400 Salaries Expense 61,200 Nov 30 Bal. Supplies Expense Supplies Expense 7,000 Nov 30 Bal. Utilities Expense Nov 30 Bal. 2,600 Repairs and Maintenance Expense Nov 30 Bal. 16,000 Income Tax Expense Nov 30 Bal. 6,700 Dividends Declared Nov 30 Bal. 11,000 Yncome Summary Income Summary Retained Earnings Nov 1 50,100 Attempts: 0 of