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The Retained Earnings account has a credit balance of $47,000 before closing entries are made. Total revenues for the period are $65,200, total expenses are

The Retained Earnings account has a credit balance of $47,000 before closing entries are made. Total revenues for the period are $65,200, total expenses are $44,800, and dividends are $13,000. What is the correct closing entry for the expense accounts?

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