On the earnings front, American International Group Inc AIG.N rose after it beat second-quarter profit estimates on Thursday. By Echo Wang Aug 6 (Reuters) - The Dow and the S&P 500 indexes closed at record highs on Friday following a stronger-than-expected jobs report, while investors shrugged off concerns over the Delta variant impacting a nascent economic recovery. Although the three main indexes gained for the week following a stellar corporate earnings season, fears of higher inflation resulting in a sudden tapering in monetary policy have hurt sentiment.