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 41,938,622 1.484,981 117,808 399,044 Prepare the company's closing entries for its revenues and its expenses. View transaction list Journal entry worksheet View transaction list Journal entry worksheet 1 2 Record the closure of revenue account. 26 Note: Enter debits before credits Date General Journal Debit Credit March 31 Record entry Clear entry View general Journal View transaction list Journal entry worksheet Record the closure of expense accounts. Note: Enter debits before credits. Date General Journal Debit Credit March 31 Record entry Clear entry View general journal