please provide the closing entry for revenue accounts. There are two

Required information [The following information applies to the questions displayed below.) On January 1, 2021, the general ledger of ACME Fireworks includes the following account balances Credit Debit $ 25,200 46,400 $ 4,300 Accounts Cash Accounts Receivable Allowance for Uncollectible Accounts Inventory Land Equipment Accumulated Depreciation Accounts Payable Notes Payable (6%, due April 1, 2022) Common Stock Retained Earnings Totals 20, 100 47,000 16,000 1,600 28,600 51,000 36,880 33,200 $154,700 $154,700 During January 2021, the following transactions occur January 2 Sold gift cards totaling $8,200. The cards are redeemable for merchandise within one year of the purchase date. January 6 Purchase additional inventory on account, $140,000. January 15 Firework sales for the first half of the month total $136,000. All of these sales are on account. The cost of the units sold is $74,300. January 23 Receive $125,500 from customers on accounts receivable. January 25 Pay $91,000 to inventory suppliers on accounts payable. January 28 Write off accounts receivable as uncollectible, $4,900. January 30 Firework sales for the second half of the month total $144,000. Sales include $10,000 for cash and $134,800 on account. The cost of the units sold is $80,000. January 31 Pay cash for monthly salaries, $52,100. ecord closing entries. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account -) new transaction list Journal entry worksheet Journal entry worksheet -Book erences Record the closing entry for revenue accounts. Note: Enter debits before credits. General Journal Date January 31, 2021 Debit Credit Record entry Clear entry View general journal