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Account Name DR CR C1 Dr. Dr. Dr. Cr. Cr. Cr. To close the income statement accounts C2 Dr. Cr. To close the Dividends account

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Account Name DR CR C1 Dr. Dr. Dr. Cr. Cr. Cr. To close the income statement accounts C2 Dr. Cr. To close the Dividends account Check figures: Total debits should equal total credits

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