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Quality Service Systems uses a perpetual inventory system. The adjusted trial balance of Quality Service Systems at March $31,2025,$ follows:

Requirement $1$: Journalize the required closing entries at March $31,2025.$ Start by closing revenues. Do not close expenses or contra$-$revenue accounts; we will do this in one step.

$\backslash$table$[[$Date$,$Accounts and Explanation,Debit,Credit$],[$Mar$.31],[$Clos$.(1)],[,,,4=$