The income statement for the Shamrock, Inc. for the month ended uly 31 shows Service Revenue $19,500, Salaries and Wages Expense 19,730, Maintenance and Repairs Expense $3.890, and Income Tax Expense $1,290. The statement of retained earnings shows an opening balance for Retained Earnings of $23,230 and Dividends $1,800 Prepare closing Journal entries. (If no entry is required, select "No Entry for the account eties and enter for the amounts Credit account sites are automatically indented when the amount is entered. Do not indent manually.) Date Account Tities and Explanation Debit Credit July 31 (To dese revenue account) July 31 (to close expense accounts July 31