$1$ Mar $01,2023$ Cash $24$

Notes payable, long$-$term $24$

$2$ Jan $01,2023$ Cash $4$

Common stock $2$

Additional paid$-$in capital $2$

$3$ Mar $15,2023$ Land $19$

Cash $19$

$4$ Aug $30,2023$ Cash $243$

Accounts receivable $65$

Service revenue $308$

$5$ Oct $15,2023$ Wages expense $105$

Miscellaneous expenses $41$

Accounts payable $36$

Cash $110$

$6$ Nov $10,2023$ Cash $40$

Accounts receivable $40$

$7$ Nov $15,2023$ Other noncurrent assets $14$

Cash $14$

$8$ Dec $01,2023$ Supplies $39$

Accounts payable $39$

$9$ Dec $15,2023$ Accounts payable $38$

Cash $38$

$10$ Dec $01,2023$ Cash $20$

Dividends payable $20$

$11$ Dec $17,2023$ No journal entry required

$12$ Dec $31,2023$ Dividends payable $20$

Cash $20$

$13$ Dec $31,2023$ Supplies expense $36$

Supplies $36$

$14$ Dec $31,2023$ Depreciation expense $15$

Accumulated depreciation$$equipment $15$

$15$ Dec $31,2023$ Interest expense $2$

Interest payable $2$

$16$ Dec $31,2023$ Wages expense $17$

Wages payable $17$

$17$ Dec $31,2023$ Income tax expense $14$

Income taxes payable $14$ HOW TO MAKE CLOSING ENTRY IN JOURNAL