The income statement for the Flint Golf Club inc, for the month ended July 31 shows Service Revenue $17.510, Salaries and Wages Expense $9,760, Maintenance and Repairs Expense $3,070, and Income Tax Expense $1,400. The statement of retained earnings shows an opening balance for Retained Earnings of $24,760 and Dividends $1,660. Date Account Titles and Explanation Debit Credit July 31 (To close revenue account) July 31 (To close expense accounts) July 31 (To close net income to retained earnings) July 31 (To close dividends to retained earnings)