journalize the closing entries

Mike Greenberg opened Pina Colada Window Washing Inc. on July 1, 2022. During July, the following transactions were completed. July 1 Issued 11,500 shares of common stock for $11,500 cash. 1 Purchased used truck for $7,500, paying $2,000 cash and the balance on account. 3 Purchased cleaning supplies for $800 on account. 5 Paid $1,680 cash on a 1-year insurance policy effective July 1. 12 Billed customers $3,900 for cleaning services performed. 18 Paid $1,100 cash on amount owed on truck and $500 on amount owed on cleaning supplies. 20 Paid $1,800 cash for employee salaries. 21 Collected \$1,600 cash from customers billed on July 12. 25 Billed customers $2,300 for cleaning services performed. 31 Paid $290 for maintenance of the truck during month. 31 Declared and paid $500 cash dividend. (1) Services performed but unbilled and uncollected at July 31 were $1,600. (2) Depreciation on equipment for the month was $170. (3) One-twelfth of the insurance expired. (4) A count shows $320 of cleaning supplies on hand at July 31 . (5) Accrued but unpaid employee salaries were $400. Journalize the closing entries. (Credit account titles are automatically indented when the amount is entered. Do not in account titles and enter 0 for the amounts. If no entry is required, select "No Entry" for the account titles and enter (To close expense accounts) July 31 (To close net income to retained earnings) July 31 (To close dividends to retained earnings)