The statement of income for Regina Cleaning Services Ltd. for the year ended November 30 shows Service Revenue $131,000; Salaries Expense $64,200; Repairs and Maintenance Expense $15,800; Supplies Expense $6,400; Utilities Expense $2,200; and Income Tax Expense $6,200. The statement of changes in equity shows an opening balance for Retained Earnings of $48,800 and Dividends Declared $5,000.

a. Prepare the closing journal entries. (List all debit entries before credit 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 0 for the amounts.)