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Question - Explain the closing entry process and prepare the closing entries in journal form based on the information below.
POST COMPANYADJUSTED TRIAL BALANCE
Debit
Credit
Cash
80,000
Accounts Receivable
12,000
Prepaid Insurance
2,000
Equipment
4,000
Accumulated Depreciation
100
Supplies
400
Accounts Payable
800
Wages Payable
200
Unearned Revenue
1,200
Contributed Capital
82,400
Retained Earnings
0
Sales
16,000
Gas Expense
Supply Expense
Insurance Expense
Depreciation Expense
Wage Expense
Dividends
1,000
100,700
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