The trial balances of Orton Company follow with the accounts arranged in alphabetic order. Analyze the data and prepare (a) the adjusting entries and (b) the closing entries made by Orton Company. 
Definitions:
Excessive Blood
This term could refer to conditions where there is an abnormally large amount of blood within the body or an area of the body, typically relating to bleeding or hemorrhage.
Sutureless Closures
Medical techniques used to close wounds without traditional sutures, utilizing alternative materials or adhesives.
Adhesive Material
A substance used for sticking objects or materials together; typically a glue, cement, or paste.
General Practitioner
A medical doctor who provides primary care, treating a wide range of ailments and referring patients to specialists if needed.
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