The following adjusted trial balance is the result of the adjustments made at the end of the month of July for Ladonna Douglas Corporation. Utilize these adjusted values to perform the closing entries for Ladonna Douglas Corporation. 
Definitions:
Delphi Technique
A method of gathering expert opinions on a subject matter through a series of questionnaires with controlled feedback.
Questionnaires
A set of systematically designed questions aimed at gathering information from respondents for research or assessment purposes.
Time Horizon
The length of time over which an investment, project, or strategic decision is expected to yield results or be evaluated.
Nominal Group Technique
A structured method for group brainstorming that encourages contributions from everyone and is used to generate and prioritize ideas.
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