Swifty Company has the following account balances sales Revenue $194,700, sales Dhcounts 53,110 , Cont of Coods Sold $134,400, and inventory $50,800 Prepare the entries to record the closing of these items to income Summaryander the perpetual inventory sustem (Uist all debit entries before credit entries. Credit account tities are autematically indented when amount is entered. Do not indent manualiy. If no entry is reguired, select "No Entry" for the account. tities and enter of for the amounts:)