The trial balance of Alagoas$$s Boutique at December $31$ shows Inventory R$$21,000,$ Sales Revenue R$$156,000,$ Sales Returns and Allowances R$$4,100,$ Sales Discounts R$$3,000,$ Cost of Goods Sold R$$92,400,$ Interest Revenue R$$3,000,$ Freight$-$Out R$$2,200,$ Utilities Expense R$$7,400,$ and Salaries and Wages Expense R$$19,500.$ Prepare the closing entries for Alagoas for these accounts.