The income statement for Regina Cleaning Services Ltd. for the year ended November 30 shows Service Revenue $136,100, Salaries Expense $88,.600 Repairs and Maintenance Expense $15,700, Supplies Expense $7,000, Uilities Expense $2.300, and Income Tax Expense changes in equity shows an opening balance for Retained Earnings of $50.500 and Dividends Declared $11,500 Calculate the net income or loss for the year. Net Income/loss$ 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 30 (To close expense accounts.) 30 To close net income.) 30 (To close dividends) ici Using T accounts, 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 136,100 Nov 30 CE1 Nov 30 CE Nov 30 CE3 Nov 30 CEA Nov 30 Bal. Salaries Expense Nov 30 Bal. 88,600 Supplies Expense 7,000 Nov 30 Bal Utilities Expense Nov 30 Bal. 2,300 Repairs and Maintenance Expense Nov 30 Bal. 15,700 Income Tax Expense 6,100 Nov 30 Bal. Dividends Declared Nov 30 Bal. 11,500 Dividends Declared Nov 30 Bal. 11,500 Income Summary Retained Earnings Nov 1 50,500