The income statement for Indigo Golf Club for the month ending July 31 shows Service Revenue 18,804, Salaries and Wages Expense 8,575, Maintenance and Repairs Expense 1,533, and Net Income 8,696. Prepare the entries to close the revenue and expense accounts. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit July 31 (To close revenue account.) July 31 (To close expense accounts.) 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 Credit Debit Balance Date Explanation Ref 7/31 Balance 7/31 Closing entry Salaries and Wages Expense Debit Credit Balance Date Explanation Ref 7/31 Balance 7/31 Closing entry Maintenance and Repairs Expense Debit Credit Balance Date Explanation Ref 7/31 Balance 7/31 Closing entry