Current Attempt in Progress 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. Prepare closing journal entries. (List all debit entries before credit entries, If no entry is required, select "No Entry" for the account titles ond enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) July 31 (To close dividends to retained earnings)