Presented below is income statement information of the Nebraska Corporation for the year ended December 31, 2013. 
Required:
Prepare the necessary closing entries at December 31, 2013.
Definitions:
Nursing Practice
The holistic approach and actions taken by nurses to provide care and support for patients, guided by standards and ethical principles.
Canada Health Infoway
A not-for-profit organization tasked with accelerating the development, adoption, and effective use of digital health solutions across Canada.
Evidence-Informed Practices
Methods and interventions that are grounded in and guided by reliable and updated research evidence.
Nurse Connect
A term that could refer to a platform or service designed to facilitate communication and collaboration among nurses.
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