The Following Accounts Appear on Treetop Inc

The following accounts appear on Treetop Inc.'s 2017 financial statements.The accounts are listed in alphabetical order,and the balance in each account is the normal balance for that account.All amounts are in millions of dollars.List the accounts and their amounts that will be closed out when the closing process occurs at the end of 2017 for Treetop.

$\begin{array}{lr}\text { Cash Dividends Paid } & \$ 104 \\\text { Cost of Sales and Rel ated Buying and Occupancy Costs } & 4,317 \\\text { Credit Card Revenues } & 325 \\\text { Income Tax Expense } & 207 \\\text { Interest Expense, net } & 126\\\text { Other Income and Expense, net } & 13 \\\text { Net Sales } & 7,172 \\\text { Selling, General, and Admini strative Expenses-Credit } & 275 \\\text { Segment } & \\\text { Selling, General, and Admini strative Expenses-Retail Stores, } & 2,228 \\\text { Direct and Other Segments } &\end{array}$