The income statement for Salt Creek Golf Club for the month ending July 31 shows Service Revenue $17,400, Salaries and Wages Expense $7,900, Maintenance and Repairs Expense $2,400, and Net Income $7,100. (a) 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.)