Reconstruct the adjusting and closing entries from the following. 
Definitions:
Experimental Conditions
The controlled environment and variables under which an experiment is conducted to test hypotheses and observe outcomes.
Ethical Concerns
Issues or situations that require a consideration of what is right and wrong in terms of conduct or morality.
American Psychological Association
A leading scientific and professional organization representing psychology in the United States, dedicated to advancing the creation, communication, and application of psychological knowledge to benefit society.
Deception
The act of misleading or falsely persuading others, often involving concealing the truth or providing incorrect information.
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