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Goldfinger Corporation had account balances at the end of the current year as follows: sales revenue, $27,000; cost of goods sold, $12,000; operating expenses, $6,200; and income tax expense, $3,520. Assume shareholders owned 4,000 shares of Goldfinger's common stock during the year Required: Prepare Goldfinger's closing entries for the current year DATE DEBIT CREDIT POST. REF ACCOUNT TITLE Closing Entries 27,000.00 Dec. 31 Sales Revenue 7 27,000.00 Income Summary 21,720.00 Income Summary Dec. 31 12,000.00 Cost of Goods Sold 5 6,200.00 Operating Expenses 3,520.00 Income Tax Expense Income Summary Dec. 31 Retained Earnings