please show me the formula for guidance. Exercise 4-8 Preparing...

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Accounting

please show me the formula for guidance.
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Exercise 4-8 Preparing and posting closing entries CHECK FIGURE: Post-closing balance, Marcy Jones, Capital =$91,000 Set up the following general ledger accounts using T-accounts for Jones Consulting with the balances pro vided. Prepare closing entries at December 31,2023 , and post them to the T-accounts

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