A company's December 31 work sheet appears below with summary amounts in the Income Statement and Balance Sheet columns.Prepare the four necessary closing entries. 
Definitions:
Reinforcing
Strengthening a behavior by providing a consequence that increases the likelihood of the behavior being repeated.
Construct System
A psychological framework used to understand and interpret the world, unique to each individual.
Range of Convenience
The scope or area within which a particular activity, concept, or object is considered appropriate, useful, or accessible.
Self-Actualizing
A term coined by Abraham Maslow referring to the realization or fulfillment of one's talents and potentialities, especially considered as a drive or need present in everyone.
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