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The following accounts relate to ACC 122 Corporation: Cash $ 50,000 Equipment 75,000 Accumulated Depreciation 10.000 Current Liabilities 8,000 Depreciation Expense 5,000 Owner's Capital 20.000 Owner's Drawings 12.000 Salaries and Wages Expense 34.000 Service Revenue 38.000 REQUIRED: Prepare the necessary closing entries based on the aforementioned information