Having issues understanding what account to list credit balances with the exception of cost of goods sold (143700)and sales discount (4410)

Bramble Company has the following account balances: Sales Revenue $240,800, Sales Discounts $4,410, Cost of Goods Sold $143,700, and Inventory $43,700. Prepare the entries to record the closing of these items to Income Summary under the perpetual inventory system. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation Debit Credit