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The income statement for Bridgeport Golf Club for the month ending July 31 shows Service Revenue $16,400, Salaries and Wages Expense $8,900, Maintenance and Repairs Expense $2,000, and Net Income $5,500. (a1) Your answer is partially correct. Prepare the entries to close the revenue and expense accounts. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Salaries and Wages Expense Date Explanation Ref. Debit Credit Balance 7/31 Balance 7/31 Closing entry \begin{tabular}{ll|l|l|} & & Maintenance and Repairs Expense \\ \hline Date Explanation Ref. & Debit & Credit & Balance \\ 7/31 & Balance & & \\ 7/31 Closing entry & & \\ \hline \end{tabular} Post the entries to the revenue and expense accounts, and complete the closing process for these accounts using the threecolumn form of account. Date Account Titles and Explanation July 31 Service Revenue Income Summary (To close revenue account) Debit Credit 16400 July 31 Income Summary Salaries and Wages Expense Maintenance and Repairs Expense (To close expense accounts)