The income statement for Bramble Golf Club for the monthending July 31 shows Service Revenue $15,400, Salaries and Wages Expense $9,000. Maintenance and Repairs Expense $2,400, and Net Income $4,000. (a1) Prepare the entries to close the revenue and expense accounts. (Credit occount titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount tities and enter O for the amounts.)