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After the accounta bave been adjusted on January 31 , the end of the fiecal vear, the following balances aro taken from the hedger of

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After the accounta bave been adjusted on January 31 , the end of the fiecal vear, the following balances aro taken from the hedger of Farrison z Dog walking Service Company Jeurnaiks the two entries required to close the accounts. If an umount bex does not requine an entry. Jeake it blank

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