The adjusted trial balance of Splish Brothers at December 31 shows Inventory $20,500, Sales Revenue $160,900, Sales Returns and Allowances $4,150, Sales Discounts $3,800, Cost of Goods Sold $92,000, Interest Revenue $5,300, Freight-Out $1,400, Utilities Expense $7,750, and Salaries and Wages Expense $24,500. Prepare the closing entries for Splish Brothers for these accounts. (List all debit entries before credit 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.) Date Account Titles and Explanation Dec. 31 Debit Dec. 31 (To close accounts with credit balances)