Brief Exercise 5-7 Swifty Corporation has the following account balances: Sales Revenue $223,700, Sales Discounts $2,710, Cost of Goods Solod $134,000, and Inventory $57,600 Prepare the entries to record the closing of these items to Income Summary. (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 0 for the amounts.) Account Titles and Explanation Debit Credit (To close accounts with credit balances) (To close accounts with debit balances)