From the adjusted trial balance for Worker Products Company given below, prepare the necessary closing entries. 
Definitions:
Figure-Ground Relationships
A visual perception principle referring to the organization of visual field into objects (figures) that stand out from their surroundings (ground).
Selective Looking
The process of focusing one's attention on a specific element while ignoring other stimuli.
Feature Detectors
Neurons in the brain that are specialized to respond to specific features of a stimulus, such as angles, edges, or movement.
Top-Down Processing
A method of information processing that uses general context or previous knowledge to understand specific data.
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