Assignment for you Closing the list is divided into 4 steps: Closing the list is divided into 4 steps:

Closing the list is divided into 4 steps:

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  1. Close the income account by transferring the debit balance into the credit summary account.
  2. Close the payment account by transferring the credit balance into the debit summary account.
  3. Close the summary account by transferring the balance into the owner's equity account.
  4. Close the employer deposit account by transferring the credit balance to the debit capital account.

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