From the following partial work sheet for Walter Searing, journalize the closing entries necessary for month-end and prepare a post-closing trial balancE. 
Definitions:
GDP
Gross Domestic Product, a measure of the economic performance of a country, calculated by adding the total value of all goods and services produced within its borders over a specific time period.
Domestic Output
The total value of goods and services produced within a country's borders in a specific time period.
GDP
Gross Domestic Product is the sum market value of all final goods and services produced domestically in a country within a specific period.
Foreign Students
Students who pursue their education in a country different from their country of citizenship, often for higher education.
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