Brueser Company has the following account balances: Sales Revenve $195,000,5 ales Discounts $2,000, Cost of Goods Sold $117,000. and inventory $4,0,000 Prepare the entries to recued the closing of these items to incoine Summary under the perpetual inventocy system. Rlist all debit entries before credit entries: Credit occount billes are automatically indented whers anount bs enternd. Do not indent manually, if no entry is required. select "No Entry' for the account tities and enter o for the amounts)