Brveser Company has the following account balances: 5 ales finvenve $195,000,5 ales Diecounts $2,000, Cont of Goods 5ald $117,000, and imventory $40,000. Prepare the entries to record the closing of these iterrs to incoene Summary under the per petual inventory system, List af debit entries before credit entriex. Credit occount bilies are automotically indented when amount is entered. Do not indent manualily. If no entry is required. select "No Entry' for the occount titles and enter O for the amounts.)