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Following are accounts and year-end adjusted balances of as of December 31 . Prepare the December 31 closing entries. Prepare the December 31 post-closing trial

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Following are accounts and year-end adjusted balances of as of December 31 . Prepare the December 31 closing entries. Prepare the December 31 post-closing trial balance. Note: The Owner, Capital account balance was $45,989 on December 31 of the prior year

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