Splish Brothers Inc. has the following account balances: Sales Revenue $245,60o, sales Discounts $3,610, Cost of Goods sold $103,600, and Inventory $41,800. Prepare the entries to record the closing of these items to Income Summary. (Credit account titles are automatically indented when amount is entered. Do select "No Entry" for the account titles and enter 0 for the amounts.) Account Titles and Explanation Debit Credit (To close accounts with credit balances) (To close accounts with debit balances)