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Nikki’s Lab had the following accounts and normal balances listed on its adjusted trial balance.

Service Revenue $23,500
Salaries Expense $7,400
Rent Expense $3,900
Advertising Expense $2,600
Owner's Drawing $5,500

Journalize the closing entries needed on December 31, 2019 for Nikki’s Lab

Journal
DateDescriptionDebitCredit
December 31
December 31
December 31
December 31
December 31
December 31
December 31
December 31
December 31
December 31