DE4-8 Oracle Corporation, the world's second largest software company, reported the following items adapted from its financial statements at May 31, 1999 (amounts in millions): Cash... Service revenue Accounts payable Accounts receivable. $1,786 5,139 Sales and marketing expense...... $2,622 Other assets. 477 284 2,238 Interest expense 21 Long-term liabilities. 382 Make Oracle's closing entries, as needed, for these accounts.