Problem 1: Based on the revenue and expense accounts from Nintendo for a recent March 31 fiscal year-end (amounts in millions of dollars) shown in Figure 1, prepare the company's closing entries for its revenues and its expenses: Figure 1. Revenue an Expense Accounts, Nintendo - March 31, 2019 Account Title In Millions $549,780 335,196 Net sales Cost of sales Advertising expense Other expense, net 54,834 117,907 2 OF 3 C 3/31 Net Sales Income Summary Close Revenue Account 3/31 Income Summary Cost of Sales Advertising Account Other Expense, Net Close Expense Accounts nmano 0099 9 & NE