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132. Which of the following does not occur during the closing process? A. Journal entries are made to return the balance in all nominal accounts

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132. Which of the following does not occur during the closing process? A. Journal entries are made to return the balance in all nominal accounts to zero. B. Journal entries are made to transfer the net income or loss to retained earnings. C. Journal entries are made to return the balance in all real accounts to zero. D. Journal entries are made to transfer the dividends to retained earnings

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