Presented below is information related to Marigold Corporation for the month of January 2020. Cost of goods sold $222,140 Salaries and wages expense $58,680 Delivery expense 6,740 Sales discounts 7.790 Insurance expense Rent expense 11,820 19,400 Sales returns and allowances Sales revenue 13,410 359,700 Prepare the necessary closing entries. (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.) No. Date Account Titles and Explanation 1. Jan. 31 2. Jan. 31 (To close revenue accounts) Debit Credit