The income statement for the Martinez Golf Club Inc. for the month ended July 31 shows Service Revenue $19.010, Salaries and Wages Expense $8,430, Maintenance and Repairs Expense $4,120, and Income Tax Expense $1,230. The statement of retained earnings shows an opening balance for Retained Earnings of $24,880 and Dividends $1.770. (a) 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 O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit July 31 July 31 (To close revenue account)