The income statement for the Marin Inc. for the month ended July 31 shows Service Revenue $16,880, Salaries and Wages Expense $9,410, Maintenance and Repairs Expense \$3,320, and Income Tax Expense $1,380. The statement of retained earnings shows an opening balance for Retained Earnings of $24,630 and Dividends $2,000. (a) Prepare closing journal 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.)