The accounts and their amounts for Belgrave Co.at December 31,20__ are listed below.Prepare closing entries and an After-Closing Trial Balance. 
Definitions:
Evolutionary Theorists
Scholars who study how evolutionary principles like natural selection explain the development and behavior of organisms.
Irrational
Pertaining to actions, decisions, or beliefs that lack reason, logic, or coherence, often based on emotional responses rather than facts.
Heuristics
Mental shortcuts or rules of thumb that simplify decision making and problem-solving but do not guarantee optimal solutions.
Laboratory
A controlled setting equipped for scientific experiments, research, or teaching purposes.
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