The income statement for the Swifty Golf Club Inc. for the month ended July 31 shows Service Revenue $16,010, Salaries and Wages Expense $8,410, Maintenance and Repairs Expense $2,510, and Income Tax Expense $1,010. The statement of retained earnings shows an opening balance for Retained Earnings of $20,010 and Dividends $1,350. (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 July 31 July 31 (To close revenue account). Debit Credit Question 9 of 10 < > July 31 July 31 July 31 (To close expense accounts) (To close net income to retained earnings) (To close dividends to retained earnings)