the ciosind enmps usina rne inenmo eummany ac \begin{tabular}{|c|c|c|c|} \hline Date & Account Title and Explanation & Debit & Credit \\ \hline 2016 & . & & \\ \hline \multirow[t]{3}{*}{ Jul 31} & & & \\ \hline & * & & \\ \hline & Close revenue accounts & & \\ \hline \multirow[t]{7}{*}{ Jul 31} & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & Close expense accounts & & \\ \hline \multirow[t]{3}{*}{ Jul 31} & & & \\ \hline & & & \\ \hline & Close income summary account & & \\ \hline \end{tabular}