The following is the adjusted trial balance as of December 31, 2016 of Aims Photography: 
Provide the closing entry for expenses.
Definitions:
Therapeutic Methods
Techniques or strategies used in therapy to treat psychological disorders and improve mental health.
Therapeutic Alliance
The collaborative and trusting relationship between a therapist and client, crucial for effective therapy.
Empathic
The ability to understand and share the feelings of another person from their perspective.
Trust
The belief in the reliability, truth, ability, or strength of someone or something, foundational to social interactions and relationships.
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