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Preparing closing entries, t accounts and a post-closing trial balance

Accounting is very difficult for me to understand, and it doesn't help that my instructor doesn't seem to answer my question in a manner so I can understand the process better. I need to prepare closing entries, t accounts, and a post-closing trial balance from the partial worksheet provided on pg 177 of Financial Accounting. Please help!

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The expert prepares closing entries, t accounts and a port-closing trial balance.

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