#2 only

The following accounts were taken from the Adjusted Trial Balance columns of the work sheet for the year ended June 30 for JB Co.: The following data were taken from the balance sheet columns of the work sheet for the current fiscal year ending September 30 for B. Mass Company: On the basis of the following data taken from the Adjusted Trial Balance columns of the work sheet for the year ended October 31 for Pelavin Co., journalize the four closing entries