Answer:
1.
Dr. Net Sales               ¥ 1,888,622
Cr. Income Summary  ¥ 1,888,622
2.
Dr. Income Summary      ¥1,770,833 
Cr. Cost of sales              ¥ 1,254,981
Cr. Advertising expense ¥ 118,308 
Cr. Other expense           ¥ 397,544
Explanation:
Closing Entries are passed to close the temporary accounts of a business for the year. These accounts are closed and their balances are transferred to income summary account.
First we will close the the revenue / income accounts and then expenses or cost accounts.