From the adjusted trial balance for Worker Products Company given below, prepare the necessary closing entries. 
Definitions:
Subcoerulear Nucleus
A region in the brainstem involved in the modulation of pain and possibly other alert state functions.
Magnocellular Nucleus
A part of the brain involved in processing visual information, specifically contrasting and moving stimuli, located in the lateral geniculate body.
Peribrachial Area
A region near or around the brachial plexus, often involved in the processing of sensory information or pain.
Free-Running Rhythm
An internal body clock rhythm that operates without external cues such as light, typically observed in constant conditions, reflecting the natural cycle of an organism.
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