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  • Closing Entry: What It Is and How to Record One

    Salam Asad August 6, 2021

    After the posting of this closing entry, the income summary now has a credit balance of $14,750 ($70,400 credit posted minus the $55,650 debit posted). From this trial balance, as we learned in the prior section, you make your financial statements. After the financial statements are finalized and you are 100 percent sure that all […]

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