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Problem - Closing Entries - On August 31, 2012, the balances of the accounts appearing in the ledger of Wood Interiors Company, a furniture wholesaler, are as follows:
Accumulated Depr.-Building
$142,000
Notes Payable
$25,000
Administrative Expenses
90,000
Retained Earnings
162,000
Building
400,000
Sales
800,000
Capital Stock
10,000
Sales Discounts
18,000
Cash
55,000
Sales Returns and Allow.
12,000
Cost of Merchandise Sold
350,000
Sales Tax Payable
3,000
Dividends
5,000
Selling Expenses
150,000
Interest Expense
1,000
Store Supplies
15,000
Merchandise Inventory
26,000
Store Supplies Expenses
20,000
Required - Prepare the August 31, 2012, closing entries for Wood Interiors Company.
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