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Exercise $8-19($Static$)$ Complete the accounting cycle $($LO$8-1,8-2,8-4,8-6)$

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On January $1,2024,$ the general ledger of ACME Fireworks includes the following account balances:

$\backslash$table$[[$Accounts$,$Debit,Credit$],[$Cash$,25,100,],[$Accounts Receivable,$46,200,$$$4,200$