9月丙公司有关损益类账户的本期净发生额如下表所示：

要求：
（1）根据上述资料，分别编制结转本月收入、成本费用的会计分录；

（1）根据上述资料，分别编制结转本月收入、成本费用的会计分录4-115
结转本月收入：
借：主营业务收入                                                   900000
      其他业务收入                                                      20000
      营业外收入                                                         53000
贷：本年利润                           973000
结转本月成本费用：
借：本年利润                                                         778000
贷：主营业务成本                         461000
    营业税金及附加                        12000
    其他业务成本                          15000
    销售费用                             87000
    管理费用                             128000
    财务费用                              6700
    营业外支出                            3300
    所得税费用                            65000