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QS4-9 The ledger of Avril Company includes the following accounts with normal balances

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The ledger of Avril Company includes the following accounts with normal balances: L. Avril, Capital $6,000; L. Avril, Withdrawals $400; Services Revenue $10,000; Wages Expense $5,200; and Rent Expense $800.

Prepare the necessary closing entries from the available information at December 31.

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