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Preparing adjusting and closing entries for a merchandiser


Exercise 5-9 Preparing adjusting and closing entries for a merchandiser LO P3

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The following list includes selected permanent accounts and all of the temporary accounts from the December 31, 2013, unadjusted trial balance of Emiko Co., a business owned by Kumi Emiko. Emiko Co. uses a perpetual inventory system.
Fill in the blanks in the following separate income statements a through e. Identify any negative

amount by putting it in parentheses.

ex 5-15

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