Blue has year$-$end account balances of Sales Revenue $$874,112,$ Interest Revenue $$14,210,$ Cost of Goods Sold $$573,746,$ Administrative Expenses $$181,790,$ Income Tax Expense $$38,246,$ and Dividends $$18,179.$ Prepare the year$-$end closing entries. $($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 Ofor the amounts. List all debit entries before credit entries.$)$

Account Titles and Explanation

Debit

Credit

$$

$($To close revenue accounts.$)$

$($To close expense accounts.$).$

$($To close income$/($loss$).)$

$($To close dividends.$)$