Following are Nintendo's revenue and expense accounts for a recent calendar year Net sales 1,928,622 Cost of sales 1,584,981 Advertising expense 117,808 399,244 Other expense, net Prepare the company's closing entries for its revenues and its expenses view transaction list view general journal Journal Entry Worksheet Record closing of the revenue account Debit Date General Journal Credit Dec 31 *Enter debits before credits record entry done clear entry