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【单选题】
After preparing and posting the closing entries to close revenues (and gains) and expenses (and losses), the income summary account has a debit balance of $33,000. The entry to close the income summary account will include:
A.
a debit of $33,000 to owner withdrawals.
B.
a credit of $33,000 to owner withdrawals.
C.
a debit of $33,000 to owner capital.
D.
a credit of $33,000 to owner capital.
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A.
人的心血管功能
B.
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D.
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A.
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