The income statement for the Blue Spruce Golf Club inc, for the month ended July 31 shows Service Revenue $18,760, Salaries and Wages Expense \$9,350, Maintenance and Repairs Expense \$2.970, and Income Tax Expense \$1,360. The statement of retained earnings shows an opening balance for Retained Earnings of $21,890 and Dividends $1,610. July 31 Service Revenue 18.760 Income Summary (To close revenue account) July 31 Income Summary (To close expense accounts) July 31 (To close net income to retained earnings) July 31