Prepare the year-end closing entries.

Closing entries:

Date Particulars Amount (Dr) Amount (Cr)
31-dec-xx Sales 808000  
  Income statement   808000
31-dec-xx Income statement 556200  
  Cost of goods sold   556200
31-dec-xx Income statement 189000  
  Operating expenses   189000
31-dec-xx Income statement 35000  
  Income tax expense   35000
31-dec-xx Retained earnings 18900  
  Dividend   18900
31-dec-xx Interest revenue 13500  
  Income statement   13500

 

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