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For the City of Smithville Project. I have the 17th edition short version instructions attached. I am unsure of how to do #11 Closing Entry

For the City of Smithville Project. I have the 17th edition short version instructions attached. I am unsure of how to do "#11 Closing Entry" of chapter 4 as described on page 24-25 of the instructions. Can I please get detailed guidance of how to do these closing entries?

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