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The following account balances were taken from Cal Tour Corporation's year end adjusted trial balance. Consulting fee earned $ 26000 Interest revenue$300 Insurance expense1900 Rent

The following account balances were taken from Cal Tour Corporation's year end adjusted trial balance.

Consulting fee earned $ 26000

Interest revenue$300

Insurance expense1900

Rent expense 10800

Depreciation expense 5600

Salaries expense16400

Dividends400

Prepare company's necessary closing entries.

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