Sheffield Corp. has the following account balances: Sales Revenue 208,820, Sales Discounts 3,100, Cost of Goods Sold 94,947, and Inventory 55,690. Prepare the entries to record the closing of these items to Income Summary. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit (To close accounts with credit balances.) (To close accounts with debit balances.)