DATE DESCRIPTION POST. REF 2014 DEBIT CREDIT Mar Mar 10 Mar m 11 10 12 13 Mar n 15 16 17 18 19 20 Mar 31 Closing Entries: 21 C1 22 23 24 (set revenues back to $-0-) 25 (close revenues to Retained Earnings) 26 27 28 C2 29 30 31 32 (set expenses back to $-0-) 33 (close expenses to Retained Earnings) 34 35 36 37 C3 38 39 (set Dividends back to $-0-) 40 (close Dividends into Retained Earnings) 41 42 43 4A