Current Attempt in Progress X Your answer is incorrect. The adjusted trial balance ofSplish Brothers at December 31 shows Inventory $22,900, Sales Revenue $158,000. Sales Returns and Allowances $4,500, Sales Discounts $3,500, Cost of Goods Sold $92,300, Interest Revenue $5,000, Freight-Out $2,050, Utilities Expense $7,950, and Salaries and Wages Expense $24,400. Prepa re the closing entries fo r 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 0 far the amount.) Date Account Titles and Explanation Debit Credit (To close accounts with credit balances) (To close accounts with debit balances) eTextbook and Media Assistance Used