PART C Following is a random list of some of the accounts and their balances on December 31, 2019, for Copperfield Merchandising Copperfield uses a perpetual inventory system and all account balances are normal. Sales revenue $498,000 Sales returns & allowances $30,000 Sales discounts 25,000 I Cose of goods sold 261,000 Salary expense 46,000 Amortization expense 49,000 Interest expense 13,000 Delivery expense 15,000 Insurance expense 8,000 Cestfield Capital 50,000 P Copperfield, Withdrawal 25,000 Required Prepare the closing entries on December 31, 2019. NO EXPLANATION MacBoc esc F1 F2 80 F3 000 000 F4 F5 76 1 # $