CALCULATOR FULL SCREEN PRINTER VERSION Exercise 3-14 Presented below is information related to Windsor Corporation for the month of January 2020 Cost of goods sold $ 193,170 Salaries and wages expense $59,770 Delivery expense 7,100 Sales discounts 8,720 Insurance expense 11,330 Sales returns and allowances 13,710 Rent expense 18,010 Sales revenue 342,500 Prepare the necessary 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.) Debit No. Date Account Titles and Explanation 1. Jan. 31 Credit (To close revenue accounts) 2. Jan. 31 sinn of John Wiley Sons Inc (To close revenue accounts) 2. Jan. 31 (To close expense accounts) 3. Jan. 31 (To close net income / (loss))