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:
Work in Process
Inventory that includes goods in production but not yet completed. It's a stage between raw materials and finished goods in the manufacturing process.
Production Jobs
refer to specific manufacturing or production tasks or projects assigned to create goods or services, often tracked for costing purposes.
Work in Process
Goods that are in the process of being manufactured but are not yet complete.
Part No.
A unique identifier assigned to a specific part or component within a manufacturing system or inventory.
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