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I have a similar problem almost exactly and I'm not sure how to write up the journal entries Item (a). The amounts at the bottom

I have a similar problem almost exactly and I'm not sure how to write up the journal entries Item (a).

The amounts at the bottom of the Trial Balance match, but I am having a difficult time matching up the figures on the debit and credit side so they are equal. I have spent hours trying to get started.

Thank you,

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