$($a$)$ Prepare closing journal entries from the above ledger accounts.

$($b$)$ Post the entries from Requirement $($a$)$ to the General Ledger accounts below. Use the transaction number from Requirement $($a$)$ as

the date.

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Post the entries from Requirement $($a$)$ to the General Ledger accounts below. Use the transaction number from Requirement $($a$)$ as the date.