Posting closing journal entries and complete closing process

Journalize the closing entries. (Credit account titles are automatically indented when the amount Date Account Titles and Explanation Debit Credit July 31 Service Revenue 7900 Income Summary 7900 (To close revenue account) July 31 Income Summary 3600 Maintenance and Repairs Expense 290 Supplies Expense 580 Depreciation Expense 180 Insurance Expense 150 Salaries and Wages Expense 2400 (To close expense accounts) July 31 Income Summary 4300 Owner's Capital 4300 (To close net income to capital) July 31 Owner's Capital 600 Owner's Drawings 600 (To close drawings to capital) Post closing entries and complete the closing process. (For accounts that have zero ending balance, Cash 7/1 7/21 12,000 7/1 1,600 7/5 7/18 7/20 7/31 7/31 2,000 1,800 1,500 2,000 290 600 7/31 Bal. 5,410 Accounts Receivable 7/12 1,600 7/25 7/31 7/31 Bal. 3,700 7/21 2,500 1,700 6,300 Supplies 9007/31 7/3 580 7/31 Bal. 320 Prepaid Insurance 1,800 7/31 7/5 150 7/31 Bal. 1,650 7/1 7/31 Bal. 180 180 Equipment 8,000 8,000 Accumulated Depreciation-Equipment 7/31 7/31 Bal. Accounts Payable 1,500 7/1 7/3 7/31 Bal. Salaries and Wages Payable 7/31 7/31 Bal. 7/18 6,000 900 5,400 400 400 Owner's Capital 7/31 600 7/1 $12,000 7/31 4300 7/31 Bal. 16300 Owner's Drawings 7/31 600 7/31 600 7/31 Bal. 0 Income Summary x x 7/31 Bal. 3600 Service Revenue x 7900|7/12 3,700 7/25 2,500 7/31 1,700 7/31 Bal. 0 Maintenance and Repairs Expense 7/31 290 7/31 Bal. 290 Supplies Expense 7/31 580|| 7/31 320 7/31 Bal. 260 Depreciation Expense 7/31 180 7/31 Bal. v 180 Insurance Expense X 7/31 150 7/31 Bal. v Salaries and Wages Expense X 7/20 2,000 7/31 400 x! 7/31 Bal. v