Swifty has year-end account balances of Sales Revenue $816,134, Interest Revenue $12,800, Cost of Goods Sold $554,172, Administrative Expenses $198,710, Income Tax Expense $38,567, and Dividends $19.871. Prepare the year-end closing entries. (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 O for the amounts. List all debit entries before credit entries.) Account Titles and Explanation. Sales Revenue Debit 816134 Credit Interest Receivable Income Summary (To close revenue accounts.) Income Summary Cost of Goods Sold Administrative Expenses Income Tax Expense (To close expense accounts.) 12800 828934