The ledger of Mai Company includes the following accounts with normal balances: D. Mai, Capital $10,100; D. Mai, Withdrawals $1,350; Services Revenue $24,000; Wages Expense $13,900; and Rent Expense $3,800. Prepare the necessary closing entries from the available information at December 31.

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answer; the above statement/question is ( true);

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answer; buying the bill at a discount from the face value to be received at maturity;