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 n