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Sent by you: total revenue = $36399.50 total expenses = $28514 closing inventory = 9334. What will my journal be to transfer the net profit

Sent by you: total revenue = $36399.50 total expenses = $28514 closing inventory = 9334. What will my journal be to transfer the net profit to the profit and loss appropriation account? There are 3 partners that will share the profit evenly. what is the jorunal for their profit share?

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