Sarasota has year-end account balances of Sales Revenue $822,958, Interest Revenue $12,180, Cost of Goods Sold $509,030, Administrative Expenses $183,720, Income Tax Expense $36,026, and Dividends $18,372. Prepare the year-end closing entries.
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The upper and lower limits for diving ring diameters made by John's Swimming Co. are 40 and 39 cm., respectively. John took 11 samples with the following average diameters (39, 39.1, 39.2, 39.3, 39.4, 39.5 39.6, 39.7, 39.8, 39.9, 40).
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