I just need help with the RED. The drop down options include: Close, Exp., Inc., Rev....I don't know what to select on that.

Thank you in advance!

KINGBIRD GOLF CLUB, INC. TRIAL BALANCE DECEMBER 31 Debit Credit Cash $16,360 Accounts Receivable 15,900 $1,100 Allowance for Doubtful Accounts Prepaid Insurance 9,290 Land 385,300 Buildings 150,000 Accumulated Depreciation-Buildings 38,310 Equipment 173,900 Accumulated Depreciation Equipment 75,370 Common Stock 437,100 Retained Earnings 134,418 Dues Revenue 211,500 Green Fees Revenue 5,372 Rent Revenue 16,500 Utilities Expenses 55,180 Salaries and Wages Expense 84,470 Maintenance and Repairs Expense 29,270 $919,670 $919,670 Prepare closing entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter O for the amounts.) No. Account Titles and Explanation Debit Credit 1. Dues Revenue 202078 Green Fees Revenue 5372 Rent Revenue 18000 Income Summary 225450 (To close revenue accounts) 2 . Income Summary 198935 Utilities Expenses 55180 Salaries and Wages Expense 87737 Maintenance and Repairs Expense 29270 Bad Debt Expense 808 Depreciation Expense 22390 Insurance Expense 3550 (To close expense accounts) 3. Income Summary 26515 Retained Earnings 26515 Post closing entries. (Post entries in the order of journal entries presented in the previous part.) Retained Earnings Bal. 134,418 Exo.