The income statement of Health 24 City Club

The income statement of Health 24 City Club for the month ending August 31 shows Membership Dues Revenues of $25,000; Salaries Expense of $9,300; Repairs and Maintenance Expense of $2,400; and Net Income of $6,950. Prepare the entries to close the revenue and expense accounts, and complete the closing process for these accounts using the three-column form of account.

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