The income statement for the Whispering Winds Golf Club Inc. for the month ended July 31 shows Service Revenue $18,470, Salaries and Wages Expense \$9,380, Maintenance and Repairs Expense $4,220, and Income Tax Expense $1,210. The statement of retained earnings shows an opening balance for Retained Earnings of $21,500 and Dividends $1,980. (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.)