Use the following income statement for the year 2013 for Haggrad Ltd. to prepare entries to close the revenue and expense accounts for the company. 
Definitions:
Conditioning Process
The method by which organisms learn to associate different stimuli and behaviors through reinforcement or punishment.
Instinctive Drift
The tendency for animals to revert to instinctual behaviors even after learning new behaviors that contradict those instincts.
Food-Washing Behaviour
A learned or instinctual behavior observed in some animal species where they wash their food in water before eating.
Observational Learning
A learning process through which behaviors are acquired by watching and imitating others, also known as modeling.
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