The income statement for the Windsor, Inc. for the month ended July 31 shows Service Revenue $ 16,870, Salaries and Wages Expense 5 8,870, Maintenance and Repairs Expense 53,800, and income Tax Expense $ 1.210. The statement of retained earnings shows an opening balance for Retained Earnings of $ 22,600 and Dividends $ 1,700, (a) Prepare closing journal entries. (If no entry is required, select "No Entry for the account titles and enter for the amounts Credit account titles are automatically Indented when the amount is entered. Do not Indent manually Date Account Titles and Explanation Debit Credit July 31 Foo close revenue account) July 31 (To close expense accounts) July 31 ate Account Titles and Explanation Debit Credit 31 (To close revenue account) By 31 (To close expense accounts) uly 31 (To close net income/(loss) to retained earnings) July 31 (To close dividends to retained earnings) ho