The December 28, 2013 income statement of Snap-On Incorporated includes the amounts shown below. The company paid dividends of $93.2 (in millions). Prepare the closing entries for the company for 2013. (in millions) Net sales $3,056.5 Deferred revenue 1,567.0 Cost of goods sold 1,583.6 Other operating expenses 1,012.4 Interest expense, net 60.0 Accumulated depreciation 245.0 Operating income from financial services 125.7 Income tax expense 166.7