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The adjusted trial balance of a company at the end of the accounting year, December 31, showed the following.
Account Titles
Debit
Credit
Cash
$16,000
Machinery
72,000
Accumulated depreciation
$12,800
Accounts payable
5,600
Capital Stock
16,000
Retained earnings
47,200
Service revenue
32,000
Interest expense
3,200
Operating expenses
13,600
Depreciation expense
8,800
Totals
$113,600
Prepare all the required closing entries for the company at December 31. Calculate the year ending balance in retained earnings.
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