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Page 2 PART (15 Points) The amounts below appeared in the Income Statement and Balance Sheet Columns of R.S. Neal Company's December 31 year-end work sheet. In the space provided give the appropriate year-end closing entries. Skip a line between entries. Income DR. Statement CR. Sheet CR. Balance DR. 8,750 4,600 Cash.... Accounts Receivable............. Accounts Payable.............. Common Stock....... Retained Earnings. ....................... Dividends.. Fees Earned.. Advertising Expense Salaries Expense .. Rent Expense 2,500 2,000 8,000 1,400 15,000 2,200 6,150 4,400 12,750 2,250 15,000 15,000 14,750 Net Income ............. 12,500 2,250 14.750 15,000 14,750 Date Ref Credit Description Dec 31 Retained Earnings Dividends Debit 1 900- 31 Income Summary Advertisina Expense Salaries Expense. Rent Expense Income Summary Fees Earhed T