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The transactions of Darcy Systems for October through December 2020 have been recorded in the problem segments in Chapters 2 and 3 , as well

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The transactions of Darcy Systems for October through December 2020 have been recorded in the problem segments in Chapters 2 and 3 , as well as the year-end adjusting entries. Prior to closing the revenue and expense accounts for 2020 , the accounting system is modified to include the Income Summary account, which is given the number 901. Darcy Systems Adjusted Trial Balance December 31, 2020

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