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For the year ended December 31 , a compary had services revenue of $194,000 and wages expense of $116,400 The owner withidrew $38,800 during the

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For the year ended December 31 , a compary had services revenue of $194,000 and wages expense of $116,400 The owner withidrew $38,800 during the year. Which of the following entries could not be a closing entry

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