Exercise 3-8 Preparing closing entries LO P4 Following are Nintendo's revenue and expense accounts for a recent March 31 fiscal year-end (yen In millions). (Enter answers In millions.) Net sales Cost of sales Advertising expense Other expense, net 549,788 335,196 54,834 117,907 Prepare the company's closing entries for its revenues and Its expenses. View transaction list Journal entry worksheet Record the closure of revenue account. Note: Enter debits before credits Date Debit Credit General Journal March 31 Record entry Clear entry View general journal