Closing entries
An Adjusted Trial Balance for Tiger Inc.,at December 31 appears below. 
Prepare journal entries to close the accounts.Use four entries to: (1)close the revenue account,(2)close the expense accounts,(3)close the Income Summary account,and (4)close the Dividends account. 
Definitions:
Temperate Grassland
A biome characterized by moderate rainfall, hot summers, and cold winters, hosting vast expanses of grasses and few trees, suitable for agriculture and grazing.
Steppe
A large area of flat, unforested grassland, especially in southeastern Europe or Siberia.
Pampas
Vast, fertile grasslands found in South America, particularly in Argentina, Uruguay, and southern Brazil, used for grazing and agriculture.
Grazing Herbivores
Animals that feed on plants by cropping them close to the ground, often playing a crucial role in maintaining the health of ecosystems.
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