From the following items in the Income Statement columns of the work sheet of Sailors Co.at December 31,20x5,prepare the closing entries without explanations,assuming that a $100 withdrawal was made by the owner during the period.
Definitions:
Primary Spermatocyte
A cell that arises from the division of spermatogonia, undergoing meiosis I to produce two secondary spermatocytes.
Secondary Spermatocyte
A cell produced from the division of a primary spermatocyte during the process of spermatogenesis, which will eventually undergo meiosis II to produce spermatids.
Spermatogonium
A type of male germ cell involved in the production of spermatozoa through the process of spermatogenesis.
Sperm
Male reproductive cells or gametes in sexually reproducing organisms, designed to fertilize female eggs.
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