The income statement for Whispering Winds Golf Club for the month ending July 31 shows Service Revenue $16,600, Salaries and Wages Expense $7,500, Maintenance and Repairs Expense $2,600, and Net Income $6,500. Prepare the entries to close the revenue and expense accounts. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit July 31 (To close revenue account) uly 31 To close expense accounts)