Prepare the entries to close the revenue and expense accounts. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation July 31 Service Revenue Income Summary (To close revenue account) July 31 Income Summary Salaries and Wages Expense Maintenance and Repairs Expense (To close expense accounts) eTextbook and Media List of Accounts Debit 16200 11600 Credit 16200 8700 2900 Attempts: 1 of 2 used (b) Post the entries to the revenue and expense accounts, and complete the closing process for these accounts using the three- column form of account. Service Revenue Date Explanation Ref. Debit Credit Balance 7/31 Balance 7/31 Closing entry Salaries and Wages Expense Date Explanation Ref. Debit Credit Balance 7/31 Balance 7/31 Closing entry Maintenance and Repairs Expense Date Explanation Ref. Debit Credit Balance 7/31 Balance 7/31 Closing entry