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This is a partial adjusted trial balance of Barone Company.

BARONE COMPANY
Adjusted Trial Balance
January 31, 2014



Debit


Credit

Supplies


$ 920



Prepaid Insurance


1,611



Salaries and Wages Payable




$1,073

Unearned Service Revenue




781

Supplies Expense


824



Insurance Expense


537



Salaries and Wages Expense


1,626



Service Revenue




4,082

Prepare the closing entries at January 31, 2014.

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