After all adjustments have been made, but before the accounts have been closed, the following balances were taken from the ledger of Ramona's Designs: 
Journalize the entries to close the appropriate accounts.
Definitions:
Sexual Dysfunctions
Disturbances in sexual desire and in the psychophysiological changes that characterize the sexual response cycle, causing distress and interpersonal difficulty.
Frotteurism
A paraphilic interest focusing on rubbing, usually one's pelvic area or erect penis, against a non-consenting person for sexual gratification.
Voyeurism
A sexual interest or practice of spying on people engaged in intimate behaviors, such as undressing, sexual activity, or other actions considered to be private.
Sexual Arousal Disorder
A sexual dysfunction characterized by a persistent inability to attain or maintain an adequate level of sexual excitement, causing personal distress.
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