Close the accounts for $20$x$4.$ The following points are present for the closing:

$1.$ Vehicles are depreciated by NOK $26,000.$

$2.$ Inventory is depreciated by NOK $14,000.$

$3.$ Interest income of NOK $4,100$ is not recorded.

$4.$ An invoice of NOK $2,500$ for the acquisition of supplies has not been received.

$5.$ The holiday pay provision $(12\%)$ must be checked and possibly corrected.

$6.$ The employer's social security contribution $(14\mathrm{.}1\%)$ must be checked and possibly corrected.

$7.$ The amount in account $1750$ Prepaid Expenses concerns the advance payment of rent for January $20$x$4.$

$8.$ The stock has been counted to NOK $127,000.$

The SUM for every debit and Credit should be in balance, as shown for initial balance and closing balance