The partial worksheet for the Jamison Company showed the following data on October 31, 2019. Record the closing entries on page 6 of a general journal.

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Q67: Data for the first two closing entries
Q68: In the closing procedure, the total of
Q69: After the worksheet has been completed, the
Q70: At the end of the accounting period,
Q71: The _ entries reduce the balances of
Q73: After the transactions have been posted, the
Q74: The final closing entry transfers the balance
Q75: Trial balances are prepared in a certain
Q76: If the Income Summary account has a
Q77: Listed below in random order are the
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