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4. The accountant for Sheldrake Consulting prepared the following Adjusted Trial Balance at December 31, 2011, after one year of operations (34=12) Prepare closing entries

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4. The accountant for Sheldrake Consulting prepared the following "Adjusted" Trial Balance at December 31, 2011, after one year of operations (34=12) Prepare closing entries for Sheldrake Consulting (Hint: follow the 4step closing procedures)

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