Reconstruct adjusting and closing entries for the month ended September 30 from the T accounts below. 
Definitions:
Cognitive Development Theory
A theory, often associated with Piaget, that outlines how children's thinking abilities evolve in stages as they mature.
Memory Consolidation Theory
The Memory Consolidation Theory postulates that stable, long-term memories are formed from the transfer and reorganization of short-term memories during specific brain states.
Wish-Fulfillment Theory
A psychological concept proposed by Sigmund Freud suggesting that dreams represent the fulfillment of unconscious desires or wishes.
Information-Processing Theory
An approach to understanding how the human mind transforms sensory information, viewing the brain as a complex processing system that encodes, stores, and retrieves information.
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