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An extract from LIME's pre-closing trial balance for the year ended December 31, 2023, is shown below. The company's net income for the year was

An extract from LIME's pre-closing trial balance for the year ended December 31, 2023, is shown below. The company's net income for the year was $16,250. What is included in the closing entries for LIME's total expenses, assuming the company uses the income summary account?  

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