Cabrera Company has the following account balances: Sales Revenue $300,000, Sales Returns and Allowances $10,000, Cost of Goods Sold $174,000, and Inventory $50,000. Prepare the entries to record the closing of these items to Income Summary.

Precare the entries to reoord the clasing of these hemis io incote thuminary For the toolbw, prass NT+F10 (PCI or A.T+FN+F10 odse)