Presented below is information related to Carla Vista Co$.,$ owned by D$.$ Lee, for the month of January $2024.$ Ending inventory per perpetual records $22,000$ Rent expense $19,000$ Ending inventory actually on hand $18,400$ Salaries expense $55,900$ Cost of goods sold $223,000$ Sales discounts $10,900$ Delivery expense $5,700$ Sales returns and allowances$12,700$ Insurance expense $11,100$ Sales $367,000.$ Prepare necessary Closing entries. D$.$ lee did not wothdraw any cash during the month of January