Prepare separate closing entries for (1) sales revenue, and (2) the contra accounts to sales revenue. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

No.	Date	Account Titles and Explanation	Debit	Credit
1.	Oct. 31	enter an account title for the closing entry on October 31Enter an account title	enter a debit amountEnter a debit amount	enter a credit amountEnter a credit amount
		enter an account title for the closing entry on October 31Enter an account title	enter a debit amountEnter a debit amount	enter a credit amountEnter a credit amount
2.	31.	enter an account title for the closing entry on October 31Enter an account title	enter a debit amountEnter a debit amount	enter a credit amountEnter a credit amount
		enter an account title for the closing entry on October 31Enter an account title	enter a debit amountEnter a debit amount	enter a credit amountEnter a credit amount
		enter an account title for the closing entry on October 31Enter an account title	enter a debit amountEnter a debit amount	enter a credit amountEnter a credit amount