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Nix'lt Company's ledger on July 31, its fiscal year-end, includes the following selected accounts that h the perpetual inventory system. Retained earnings Dividends Sales Sales discounts Sales returns and allowances $ 133,300 Cost of goods sold 7,000 Depreciation expense 188,000 Salaries expense 4,700 Miscellaneous expenses 4,700 $ 110,400 12,100 41,500 5,000 Prepare the company's year-end closing entries. View transaction list Journal entry worksheet ( Journal entry worksheet