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Assignment: Problem 1: The following accounts relate to Fly-By-Night Airlines. Prepare the 4 necessary closing entries using my approach. $330 Depreciation Expense TUR I Fees Earned 23450 Fly-By-Night Drawing 6000 Insurance Expense 300 Miscellaneous Expense 450 Rent Expense 1600 Salary Expense 1620 Supplies Expense 850 Problem 2: Indicate which of the following accounts of the ABC Co. should be closed (temporary or nominal accounts are closed) Accounts Payable Fees Earned Land Accumulated Depreciation-Equipment Depreciation Expense-Equipment Supplies Supplies Expense Equipment ABC, Capital Wages Expense ABC, Drawing Wages Payable Remember: Balance Sheet accounts (real or permanent accounts) are not closed