The statement of income for Regina Cleaning Services Ltd. for the year ended November 30 shows Service Revenue $131.900; Salaries Expense $63,600; Repairs and Maintenance Expense $14,600; Supplies Expense $6,200; Utilities Expense $1,900; and Income Tax Expense $5,300. The statement of changes in equity shows an opening balance for Retained Earnings of $48,500 and Dividends Declared $4,700. 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. For ending balance enter O on the side of the normal balance for the account. For income summary use the Credit Side.) Service Revenue Nov 30 Bal. Salaries Expense Nov 30 Bal 63,600 Nov 30 Bal. Supplies Expense 6,200 131.900 D Nov 30 Bal. Supplies Expense 6,200 Nov 30 Bal. Utilities Expense 1,900 Nov 30 Bal. Repairs and Maintenance Expense 14,600 Nov 30 Bal. Income Tax Expense 5,300 Nov 30 Bal. Dividends Declared 4,700 Income Summary Retained Earnings Nov 30 Bal. Retained Earnings Nov 1 48,500