Presented below are selected account balances for Marigold Co. as of December 31, 20117 Inventory 12/31/17 Common Stock Retained Earnings Dividends Sales Returns and Allowances Sales Discounts Sales Revenue $59,060 73,580 45,560 17,785 11,768 15,210 403,540 Cost of Goods Sold Selling Expenses Administrative Expenses Income Tax Expense $223,940 16,304 38,711 29,530 Prepare closing entries for Marigold Co. on December 31, 2017. (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 0 for the amounts.) No. Account Titles and Explanation Debit Credit (To close accounts with credit balances)