The income statement for the Culver Golf Club Inc. for the month ended July 31 shows Service Revenue $17,300, Salaries and Wages Expense $9,080, Maintenance and Repairs Expense $3,270, and Income Tax Expense $1,070. The statement of retained earnings shows an opening balance for Retained Earnings of $23,460 and Dividends $1,470. Prepare closing journal entries.

(List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)