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An Adjusted Trial Balance for a Merchandiser Is Given Below

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An adjusted trial balance for a merchandiser is given below.
 Debit  Credit  Cash. $12,600 Accounts Receivable 2,400 Prepaid Rent 800 Merchandise Inventory 30,000 Accounts Payable $4,20 Salaries Payable 1,000 Notes Payable 800 Common Stock 10,000 Retained Earnings 3,800 Dividends 1,000 Sales Revenue 96,000 Sales Discounts Forfeited 400 Cost of Goods Sold 23,000 Insurance Expense 2,400 Salaries Expense 21,000 Rent Expense 14,000 Selling Expense 8,500 Supplies Expense 500 Total $116,2001116,20\begin{array}{|l|c|c|}\hline&\text { Debit } & \text { Credit }\\ \hline \text { Cash. } & \$ 12,600 & \\\hline \text { Accounts Receivable } & 2,400 & \\\hline \text { Prepaid Rent } & 800 & \\\hline \text { Merchandise Inventory } & 30,000 & \\\hline \text { Accounts Payable } & & \$ 4,20 \\\hline \text { Salaries Payable } & & 1,000 \\\hline \text { Notes Payable } & & 800 \\\hline \text { Common Stock } & & 10,000 \\\hline \text { Retained Earnings } & & 3,800 \\\hline \text { Dividends } & 1,000 & \\\hline \text { Sales Revenue } & & 96,000 \\\hline \text { Sales Discounts Forfeited } & & 400 \\\hline \text { Cost of Goods Sold } & 23,000 & \\\hline \text { Insurance Expense } & 2,400 & \\\hline \text { Salaries Expense } & 21,000 & \\\hline \text { Rent Expense } & 14,000 & \\\hline \text { Selling Expense } & 8,500 & \\\hline \text { Supplies Expense } & 500 & \\\hline \text { Total } & \$ 116,200 & 1116,20 \\\hline\end{array} Provide journal entries to close the Income Summary account and the Dividends account. Omit explanations.

Recognize the role and significance of the bone marrow in bone health.
Grasp the physiological changes bones undergo under different conditions.
Differentiate between bone structures and their functions in mechanical support and protection.
Identify the anatomical and functional adaptations of bone structures to stress and injuries.

Definitions:

Retrieving Information

The cognitive process of recalling stored information from memory.

Adult Assistance

Support or help provided by adults, especially towards children or the elderly, in various contexts such as learning, daily living tasks, or caregiving.

Information-Processing Approach

A cognitive development theory that likens human thought to the way computers process information, focusing on mechanisms of learning, memory, and problem-solving.

Neural Features

Characteristics or attributes of the nervous system, including brain structures and neural pathways.

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