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; Utilities Expense $2,300; and Income Tax Expense $6,100. The statement of changes in equity shows an opening balance for Retalned Earnings of $50,500 and Dividends Declared $11,500 Using T accounts, post the closing entries, and determine the ending balances. (CE means closing entry) (Post entries in the entries presented in the previous question order of journal Service Revenue Nov 30 Ba 136,100 136100 Nov 30 Bal. Salaries Expense Nov 30 Bal. Nov 30 CE2 88600 Nov 30 Bal. Supplies Expense Nov 30 Bal. 7,000 Nov 30 CE2 7000 Nov 30 Bal. Utilities Expense 2,300 Nov 30 Bal. Utilities Expense Nov 30 Bal. 2,300 Nov 30 CE2 2300 Nov 30 Bal. 0 Repairs and Maintenance Expense Nov 30 Bal. 15,700 | Nov 30 CE2 15700 Nov 30 Bal. 0 Income Tax Expense Nov 30 Bal. 6,100 Nov 30 CE2 6100 Nov 30 Bal. # Dividends Declared Nov 30 Bal. 11,500 11500 Nov 30 Bal. Dividends Declared Nov 30 Bal. 11,500 11500 Nov 30 Bal. Income Summary 119700 136100 16400 Nov 30 Bal. 0 Retained Earnings 50,500 Nov 1 16400 11500 Nov 30 Bal