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12. The completed six-column work sheet for J. Fioravanti is shown. a. Open a ledger for the company and include account 302, Income Summary. b.

12. The completed six-column work sheet for J. Fioravanti is shown.

a. Open a ledger for the company and include account 302, Income Summary.

b. Prepare closing entries in a general journal.

c. Post the closing entries to the ledger. d. Prepare a post-closing trial balance.

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