Question 7 of 7 -/1 Current Attempt in Progress The trial balance of Optique Boutique at December 31 shows Inventory $ 21,000, Sales Revenue S 156.000, Sales Returns and Allowances $4,000, Sales Discounts $3,000, Cost of Goods Sold $ 92.400, Interest Revenue $5.000, Freight-Out $1.500 Utilities Expense 57.400, and Salaries and Wages Expense $ 19,500 Prepare the closing entries for Optique Boutique for these accounts. (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 for the amounts) Date Account Titles and Explanation Debit Credit Dec 31 (To close accounts with credit balances) Dec 31 (To close accounts with debit balances) e Textbook and Media List of Accounts