Presented below are selected account balances for Novak Co. as of December 31, 2025. Acco Inventory 12/31/25 $60,870 Cost of Goods Sold $227,386 Que Acco Common Stock 73,930 Selling Expenses 16,313 Retained Earnings 45,100 Administrative Expenses 38,174 Que Accou Dividends 18,061 Income Tax Expense 29,400 Que Sales Returns and Allowances 11,774 Accou Sales Discounts 14,830 Sales Revenue 403,770 Prepare closing entries for Novak Co. on December 31, 2025. (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. List all debit entries before credit entries.) Que Accou View Accou Ques Accou