-/1 View Policies Current Attempt in Progress The trial balance of Windsor's Boutique at December 31 shows Inventory R$22,800, Sales Revenue R$164,600, Sales Returns and Allowances R$3,850, Sales Discounts R$3,750, Cost of Goods Sold R$93,900, Interest Revenue R$3,100, Freight-Out R$2,150, Utilities Expense R$7.700, and Salaries and Wages Expense R$18.200. Prepare the closing entries for Windsor for these accounts. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts) Date Account Titles and Explanation Debit Credit Dec 31 (To close accounts with credit balances) Dec 31 (To close accounts with credit balances) Dec 31 (To close accounts with debit balances)