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:
Psychiatric Disorders
are mental illnesses diagnosed by a medical professional that significantly interfere with an individual's cognitive, emotional, or social abilities.
Observation
The act of closely monitoring or noticing someone or something using the senses, especially sight.
Sixteen Personality Factor Questionnaire
A self-report personality inventory developed by Raymond Cattell to measure the 16 personality traits he believed could describe and predict individual differences in behavior.
Cattell
Refers to Raymond Cattell, a psychologist known for his research in personality, factor analysis, and intelligence testing.
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