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.$

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.$)$

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 $31$