BE4-6 The income statement for Mosquera Golf Club for the month ending July 31 shows Service Revenue 19,200, Salaries and Wages Expense 8,800, Maintenance and Repairs Expense 2,500, and Net Income 7,900. Prepare the entries to close the revenue and expense accounts. Post the entries to the revenue and expense accounts, and complete the closing process for these accounts using the three-column form of account