The adjusted account balances of the Fitness Center at July 31 are as follows: Accounts Cash Accounts Receivable Supplies Prepaid Insurance Buildings Accumulated depreciation-Buildings Accounts Payable Common Stock Retained Earnings Dividends Accounts Balances $16,000 15,000 4,000 8,000 300,000 120,000 19,000 90,000 105,000 15,000 Accounts Service Revenue Interest Revenue Depreciation Expense Insurance Expense Salaries and Wages Expense Supplies Expense Utilities Expense Accounts Balances $105,000 8,000 27,000 6,000 35,000 9,000 12,000 Prepare the end of the period closing entries for the Fitness Center. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit July 31 (To close revenue account.) July 31 (To close expense accounts) July 31 (To close net income to retained earnings) July 31 (To close dividends to retained earnings)