The income statement for the Shamrock, Inc. for the month ended July 31 shows Service Revenue $19,500, Salaries and Wages Expense $9,730, 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. (a) Prepare closing journal 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 July 31 July 31 (To close revenue account) July (To close expense accounts) 31 July 31 (To close net income/(loss) to retained earnings) Debit Credit