Accounts	Debit			Credit
Cash	$	26,700
Accounts Receivable		49,400
Allowance for Uncollectible Accounts				$	5,800
Inventory		21,600
Land		62,000
Equipment		23,000
Accumulated Depreciation					3,100
Accounts Payable					30,100
Notes Payable (6%, due April 1, 2019)					66,000
Common Stock					51,000
Retained Earnings					26,700
Totals	$	182,700		$	182,700

Prepare a classified balance sheet as of January 31, 2018. (Enter the Asset Accounts in order of liquidity. Amounts to be deducted should be indicated with a minus sign.)

6. Record closing entries. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) -Closing entry for revenue accounts

-Closing entry for expense accounts

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