Prepare closing journal entries.

The income statement for the Whispering Winds Golf Club Inc, for the monthended July 31 shows Service Revenue $18,470, Salaries and Wages Expense $9,380, Maintenance and Repairs Expense $4,220, and Income Tax Expense $1,210. The statement of retained earnings shows an opening balance for Retained Earnings of $21,500 and Dividends $1,980. (a) Prepare closing journal entries. (List all debit entries before credit entries. If no entry is required, select "No Entry" for the occount titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) (To close expense accounts) July 31 (To close net income to retained earnings) July 31 (To dose dividends to retained earnings)