The income statement for Regina Cleaning Services Ltd. for the year ended November 30 shows Salaries Expense $90,000; Repairs and Maintenance Expense $25,000; and Income Tax Expense $10,000. The statement of changes in equity shows an opening balance for Retained Earnings of $30,000, an ending balance for Retained Earnings of $55,000, and Dividends $10,000.

(a) Information provided above does not include the Cleaning Revenue account-the company's only source of revenue. Determine the amount of this revenue earned during the year.

(b) Prepare the closing journal entries.

(c) Using T accounts, post the closing entries, and determine the ending balances.