I need the CLOSING ENRIES PLEASE

Heidi Jara opened Brambles Cleaning Service on July 1, 2022. During July, the following transactions were completed.

July 1		Stockholders invested $20,000 cash in the business in exchange for common stock.
1		Purchased used truck for $9,000, paying $4,000 cash and the balance on account.
3		Purchased cleaning supplies for $1,900 on account.
5		Paid $1,800 cash on a 1-year insurance policy effective July 1.
12		Billed customers $4,500 for cleaning services.
18		Paid $1,400 cash on amount owed on truck and $1,300 on amount owed on cleaning supplies.
20		Paid $2,400 cash for employee salaries.
21		Collected $3,500 cash from customers billed on July 12.
25		Billed customers $6,000 for cleaning services.
31		Paid $340 for the monthly gasoline bill for the truck.
31		Paid a $5,700 cash dividend.

The chart of accounts for Brambles Cleaning Service contains the following accounts: No. 101 Cash, No. 112 Accounts Receivable, No. 126 Supplies, No. 130 Prepaid Insurance, No. 157 Equipment, No. 158 Accumulated DepreciationEquipment, No. 201 Accounts Payable, No. 212 Salaries and Wages Payable, No. 311 Common Stock, No. 320 Retained Earnings, No. 332 Dividends, No. 350 Income Summary, No. 400 Service Revenue, No. 631 Supplies Expense, No. 633 Gasoline Expense, No. 711 Depreciation Expense, No. 722 Insurance Expense, and No. 726 Salaries and Wages Expense.

(1)Unbilled and uncollected revenue for services performed at July 31 were $2,800.(2)Depreciation on equipment for the month was $500.(3)One-twelfth of the insurance expired.(4)An inventory count shows $500 of cleaning supplies on hand at July 31.(5)Accrued but unpaid employee salaries were $1,070.

Journalize closing entries and complete the closing process. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit (To close revenue account) (To close expense accounts) (To close net income / (loss)) (To close dividends)