The income statement for the Tamarisk, Inc. for the month ended July 31 shows Service Revenue $19,150, Salaries and Wages Expense $9,160, Maintenance and Repairs Expense $3,200, and Income Tax Expense $1,280. The statement of retained earnings shows an opening balance for Retained Earnings of $20,570 and Dividends $1.770. (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.)