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Problem 1: Frank's Custom Framing has journalized their adjusting entries and prepared their adjusted trial balance. Using the adjusted trial balance, prepare the closing entries using the income summary account for the month of December.
Cash$8,310 DrAccounts Receivable $2,500 DrPrepaid Insurance$2,050 DrEquipment$23,770 DrAccumulated Depreciation$1,740 CrAccounts Payable$3,960 CrInterest Payable$130 CrUnearned Revenue$2,470 CrBank Loan$5,140 CrFrank, Capital$22,360 CrFrank, Withdrawals$3,410 DrService Revenue$9,220 CrDepreciation Expense$270 DrInsurance Expense$240 DrInterest Expense$130 DrOffice Supplies Expense$220 DrRent Expense$1,650 DrSalaries Expense$2,210 DrTelephone Expense$260 DrTotal$45,020 Dr / $45,020 Cr
Given the following additional transactions calculate the ending balance of each of the following accounts after all journal entry amounts are posted
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