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Hello, I need help with this question which asks: Using the Adjusted Trial Balance amounts, please show the closing entries for Allen Company on Dec

Hello, I need help with this question which asks: Using the Adjusted Trial Balance amounts, please show the closing entries for Allen Company on Dec 31, 20X3. 

 

So I've attached an image of the Adjusted Trial Balance for the Allen company and I need help creating the closing entries. Thank you

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