Below are some of the closing entries. Journalize and postthe missing closing entries and complete the closing process.

Current Attempt in Progress Mike Greenberg opened Grouper Window Washing Inc. on July 1, 2022. During July, the following transactions were completed. July 1 Issued 10,300 shares of common stock for $10,300 cash. 1 Purchased used truck for $6,880, paying $1,720 cash and the balance on account. 3 Purchased cleaning supplies for $770 on account. 5 Paid $1,560 cash on a 1-year insurance policy effective July 1. 12 Billed customers $3,180 for cleaning services performed. 18 Paid $860 cash on amount owed on truck and $430 on amount owed on cleaning supplies. 20 Paid $1,720 cash for employee salaries. 21 Collected $1,380 cash from customers billed on July 12. 25 Billed customers $2,150 for cleaning services performed. 31 Paid $250 for maintenance of the truck during month. 31 Declared and paid $520 cash dividend. The chart of accounts for Grouper Window Washing contains the following accounts: Cash, Accounts Receivable, Supplies, Prepaid Insurance, Equipment, Accumulated Depreciation-Equipment, Accounts Payable, Salaries and Wages Payable, Common Stock, Retained Earnings, Dividends, Income Summary, Service Revenue, Maintenance and Repairs Expense, Supplies Expense, Depreciation Expense, Insurance Expense, and Salaries and Wages Expense. Retained Earnings 7/1 7/3 7/5 7/12 7/18 7/20 7/21 7/25 7/31 7/31 Bal. 520 Income Summary Service Revenue 7/12 3,180 7/25 2,150 7/31 1,460 c Maintenance and Repairs Expense 7/31 250 7/31 A 250 250 A Supplies Expense 7/31 490 7/31 490 490 490 Depreciation Expense 7/31 150 A Insurance Expense 7/31 130 Salaries and Wages Expense 7/20 1,720 7/31 340