Cant figure out the one missing account title and is my set up correct? Or did I make mistake?

FULL SCREEN PRINTER VERSIONBA Question $94,900, Interest Revenue Prepare the dlosing entries for Novak. (Credit account t at December 31 shows Inventory $23,900, Sales Revenue $156,500, Sales Returns and Allowances $5,s00, Freight-Out $2,250, Udilities Expense $7,200, and Salaries and Wages Expense $23,500. $4,0s0, Sales Discounts $3,600, Cost of Goods Entry" for the account titles and enter O for the amounts.) titles are automatically Indented when amount is entered. Do not Indent manuallyzr no entry is required, s Date Account Titles and Explanation Dec. 31 Sales Revenue Debit Credit 56,500 Returns and Allowances 600 (To dose accounts with credit balances) Dec. 31 Const of Goods Sold 4900 2250 3900 3500 200 freight-Out Salaries and Wages Expense lities Expnse terest Rvee To close accounts with debit balances) Rights Reserved A Division of 2W.n