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 allowances12,700 Insurance expense 11,100 Sales 367,000. Prepare necessary Closing entries