Journalize the closing entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit July 31 Service Revenue 6478 Income Summary 6478 (To close revenue account) July 31 Income Summary 2953 Maintenance and Repairs Expense 238 Supplies Expense 476 Depreciation Expense 148 Insurance Expense 123 Salaries and Wages Expense 1968 (To close expense accounts) July 31 Income Summary 3525 (To close net income to capital) July 31 Retained Earnings 492 Dividends 492 (To close drawings to capital) Post closing entries and complete the closing process. (For accounts that have zero ending balance, the entry should be the balance date and zero for the amounts. Post entries in the order of journal entries presented.) Cash 7/1 9,840 7/1 1,640 7/21 1,312 7/5 1,476 7/18 1,230 7/20 1,640 7/31 238 7/31 492 7/31 Bal. 4,436 Accounts Receivable 7/12 3,034 | 7/21 1,312 7/12 3,0347/21 1,312 7/25 2,050 7/31 1,394 7/31 Bal. 5,166 Supplies 7/3 738 7/31 476 7/31 Bal. 262 Prepaid Insurance 7/5 1,476 7/31 123 7/31 Bal. 1,353 Equipment 7/1 6,560 7/31 Bal. 6,560 Accumulated Depreciation-Equipment 7/31 148 7/21 Dal 140 7/31 Bal. 148 Accounts Payable 7/18 1,2307/1 4,920 7/3 738 7/31 Bal. 4,428 Salaries and Wages Payable 7/31 328 7/31 Bal. 328 Share Capital-Ordinary 7/1 $9,840 7/31 Bal. $9,840 Retained Earnings 7/31 492 7/31 3525 3033 Dividends 7/31 492 7/31 Bal. 492 Income Summary 7/31 2953 7/31 6478 7/31 Bal. 3525 Service Revenue