journalize the required closing entries for rocky

Available under Creative Commons-NonCommercial-ShareAlike 4.0 International License. Received payment covering a 6-month magazine subscription. Requirements. Unadjusted Trial Balance 4. Organize the following accounts into the usual sequence of a chart of accounts (by numbering 1 to 10). Accounts in the ledger are usually maintained in alphabetical order. To do this, we will do the opposite of the balance in the adjusted trial balance in a journal entry and use Income Summary to balance the entry. Journalizing & Posting Closing Entries . The chart of accounts should be the same for each business. Closing Entries. Closing Entries 9. (1) Data Table Budget Office Systems Adjusted Trial Balance March 31, 2018 Balance Debit Account Title Cash Accounts Receivable Merchandise Inventory Office Supplies Credit 4.200 13,100 31,600 6,000 42,700 Accumulated Depreciation Equipment Accounts Payable Salaries Payable Notes Payable, long-term Common Stock Retained Eamings 13,300 9,800 600 7,900 16,000 5,850 42,500 237,000 Sales Revenue Cost of Goods Sold Selling Expense Administrative Expense Interest Expense Total 106,650 27,100 14,400 2.200 $ 290,450 $ 290,450 Choose from any list or enter any 5 parang ■ Print Done Check Answer. The Income Statement reports the revenues and expenses for a period of time. Requirement 1. Proper ethical conduct implies that you only consider what's in your best interest. We spent the last section discussing the journal entries for sales and purchase transactions. Select the explanation on the last line of the jouma entry table Start by closing revenues. Journalize the required closing entries for Rocky. The right hand side of a T account is known as a debit and the left hand side is known as a credit. Get more help from Chegg Get 1:1 help now from expert Accounting tutors On May 30, White Repair Service accepted the seller's counteroffer of $115,000. Assume Stone Sign Company has a January 31 year-end. As part of the procedure, a company will record journal entries that transfer all account balances from its income statement to the balance sheet, leaving all income and expense accounts with a zero balance at the start of the new fiscal year. Closing entries are based on the account balances in an adjusted trial balance.. help_outline. There are four transactions that affect owner's equity. At the end of the fiscal year, the usual adjusting entry for depreciation on equipment was omitted. When is the adjusted trial balance prepared? Required: 1. Journalize the required closing entries for Rocky. Requirements 1. Net income for the year is $45,625. Closing journal entries 8. As similar to all other journal entries, closing entries are posted in the general ledger. Solution * 82,500 – 64,500: In our example, income summary account has a credit balance because the balance of service revenue earned account ($82,500) is greater than the total of the balances of eight expense accounts ($64,500). How can you tell? Journalize Stone's closing entries at January 31 2. 31 Clos. What is the purpose of the adjusted trial balance? 2. 1. It is common practice to close the accounts only once a year at the end of accounting period. A corporation is a business that is legally separate and distinct from its owners. & A temporary account is an income statement account, dividend account or drawings account.It is temporary because it lasts only for the accounting period. Debit each revenue account for its final year-end balance, and offset the entry with a credit to the ledger account "income summary." Liabilities are debts owed by the business entity. | Revenues are equal to the difference between cash receipts and cash payments. Adjusting entries are recorded on July 31. It is common practice to close the accounts only once a year at the end of accounting period. Close the revenue accounts with credit balances. Do not close expenses or contra-revenue accounts; we will do this in the next step. Which of the following is true? The closing entries are the journal entry form of the Statement of Retained Earnings. Reversin… Without proper journal entries, companies’ financial statements would be inaccurate and a complete mess. For each account, indicate the following: Following are the selected transactions for April: Generally accepted accounting principles require accrual-basis accounting. Use the attached spreadsheet in the Ledger panel to post the adjusting entries to the ledger of four-column accounts, inserting balances is the accounts affected. Which of the following accounts is an owner's equity account? a. The owner invested an additional $10,000 during the year. Journal Entries- Fund Based vs. Government-Wide. Recurrent journal entries are usually recorded in a dedicated journal, such as a sale or purchases journal, and the rest are recorded in a general journal. Terms Closing entries are those journal entries made in a manual accounting system at the end of an accounting period to shift the balances in temporary accounts to permanent accounts.. The closing process reduces revenue, expense, and dividends account balances (temporary accounts) to zero so they are ready to receive data for the next accounting period. Those wonderful adjusting entries we learned in previous sections still apply. Closing entries are based on the account balances in an adjusted trial balance.. Which of the following is not a business transaction? In the chart of accounts, the balance sheet accounts are normally listed in which order? The same accounting cycle applies to any business. Journalize the adjusting entries using the following adjustment data comprehensive problem is a continuation of Comprehensive Problem 1. Journalize the adjusting entry needed to account for inventory shrinkage. Closing journal entries 7. 5.1 Describe and Prepare Closing Entries for a Business 5.2 Prepare a Post-Closing Trial Balance 5.3 Apply the Results from the Adjusted Trial Balance to Compute Current Ratio and Working Capital Balance, and Explain How These Measures Represent Liquidity Closing entries are journal entries made at the end of an accounting period which transfer the balances of temporary accounts to permanent accounts. The purpose of the closing entry is to reset the temporary account balances to zero on the general ledger, … Revenue Accounts have credit balances. Now we will look how the remaining steps are used in a merchandising company. Which of the items below is not a business entity? Retainer fee received from a client for future legal representation. assets, liabilities, owner's equity, revenues, expenses. Accounting provides information to managers to operate the business and to other users to make decisions regarding the economic condition of the company. The role of accounting is to provide many different users with financial information to make economic decisions. Closing entries are journal entries made at the end of an accounting period which transfer the balances of temporary accounts to permanent accounts. On July 4, White Repair Service was offered $150,000 for the land by a national retail chain. A contract to provide tutoring services beginning next month was signed. | SolutionInn An account in its simplest form has three parts to it: a title, an increase side, and a decrease side. Enter the transactions in REID order. Cost of Goods Sold Accounts Payable Rent Expense Building Common Stock Retained Earnings … Closing journal entries are used at the end of the accounting cycle to close the temporary accounts for the accounting period, and transfer the balances to the retained earnings account.. B. Joumalize the required closing entries at March 31, 2018 (Record debits first, then credits. Prepare a statement of owner's equity for the three months ended December 31, 2016.c. The assets and liabilities of Rocky's Day Spa at December 31 and expenses for the year are listed below. Adjusting entries are made at the end of the accounting period (but prior to preparing the financial statements) in order for a company's financial statements to be up-to-date on the accrual basis of accounting. The capital of the owner was $68,000 at January 1. 5.1 Describe and Prepare Closing Entries for a Business 5.2 Prepare a Post-Closing Trial Balance 5.3 Apply the Results from the Adjusted Trial Balance to Compute Current Ratio and Working Capital Balance, and Explain How These Measures Represent Liquidity Rearrange the following steps in the accounting cycle in proper sequence: a. Debiting the cash account will increase the account. Do not close expenses or contra-revenue accounts; we will do this in the next step. Paid 6 months of rental payments to the landlord. In accounting terms, these journal entries are termed as closing entries. Accounting Chapter 8 2 Journalizing and Posting Closing Entries. At the end of the fiscal year, the usual adjusting entry to prepaid insurance to record expired insurance was omitted. Joumalize the required closing entries at March 31, 2018 (Record debits first, then credits. Match each journal entry that follows as one of the types of journal entries (a-c) below. Closing Entries for Revenue Accounts. After all the accounts have been closed on November 30, 2016, the end of the fiscal year, the balances of selected accounts from the ledger of Optimum Weight Loss Co. are as follows: Which of the following accounts will usually appear in the post-closing trial balance? Journal Entries 2. In other words, closing entries zero out or close temporary accounts and move their balances to permanent accounts to be carried forward to the next period. Image Transcription close. 10. Rowland Company is a small editorial services company owned and operated by Marlene Rowland. After the financial statements are completed, all adjusting entries are recorded in the journal and posted to the ledger so that all financial statements are in agreement. Owner's equity will be reduced by the amount in the drawing account. Accounting Worksheet 8. The accountant for Albert Loki Company has posted adjusting entries "a" through "e" to the accounts at Dec. 31,2011. Asset Cash 55,000 Increase Owner's Equity Daniels, Capital 55,000 Increase. Assume that there were no dividends declared during the year and that the business began on August 1, 2017. At the end of a fiscal year, a company performs an accounting procedure known as year-end close, or a closing of the books. Examples of temporary accounts are the revenue, expense, and dividends paid accounts. The following accounts appear in an adjusted trial balance of Kangaroo Consulting. Closing journal entries 7. Closing journal entries are made at the end of an accounting period to prepare temporary accounts for the next period.. The difference between a classified balance sheet and one that is not classified is that the classified one has subheadings. Which of the accounts below would most likely appear on an adjusted trial balance but probably would not appear on the trial balance? (Hint: Some of the items can be found on more than one financial statement.). Which of the following are guidelines for behaving ethically? Expenses result from using up assets or consuming services in the process of generating revenues. Adjusted Trial Balance 6. The T account got its name because it resembles the letter "T.". Source: freepik.com. Information needed to journalize a closing entry for the owner's drawing account is obtained from: Work Sheet's Balance Sheet Debit column After the closing entries are posted, the owner's capital account balance should be the same as: help? Accounts are records of increases and decreases in individual financial statement items. The unexpired insurance at the end of the fiscal period represents, Accrued revenues would appear on the balance sheet as, Accrued expenses are ordinarily reported on the balance sheet as. Determine the ending balance in the Retained Earnings account. The capital of the owner was $68,000 at January 1. Required: Using above trial balance, prepare closing entries required at December 31, 2015. All the income, expense, and equity accounts of the entity are listed here in T-account form. Indicate whether each account would be reported in the current asset; property, plant, and equipment; current liability; long-term liability; or owner's equity section of the December 31, 2015, balance sheet of Kangaroo Consulting. The Journal entries made for the purpose of closing the temporary accounts are called closing entries. Temporary and Permanent Accounts. 1. to verify that the debits and credits balance. Rocky RV Center’s accounting records include the following accounts at December 31, 2018. Accounts payable are accounts that you expect will be paid to you. Journal entries ... Journalize the four entries required to close the accounts. The assets and liabilities of Rocky's Day Spa at December 31 and expenses for the year are listed below. This video discusses how to journalize the closing entries into a general journal. All of the following are general-purpose financial statements except. Financial accounting provides information to all users, while the main focus for managerial accounting is to provide information to the management. Consuming goods and services in the process of generating revenues results in expenses. Prepare journal entries to record the December transactions in the General Journal Tab . Post-Closing Trial Balance 11. A closing entry is a journal entry that is passed at the end of the accounting year to transfer balances from a temporary account to a permanent account. Adjusting Entries (you are here) 5. A drawing account represents the amount of withdrawals made by the owner. An entity that is organized according to state or federal statutes and in which ownership is divided into shares of stock is a. At what value should the land be recorded in White Repair Service's records? The matching concept requires expenses be recorded in the same period that the related revenue is recorded. On August 31, 2016, the end of the current year, Rowland Company's accounting clerk prepared the following unadjusted trial balance: There is really no benefit in preparing financial statements in any particular order. The assets and liabilities of Rocky's Day Spa at December 31 and expenses for the year are listed below. Prepare a post-closing trial balance as of December 31, 2016. Privacy Preparing Financial Statements 7. Requirement 1. Selected accounts from the ledger of Garrison Company appear below. View desktop site, Requirement 1. Explanations are not required… The closing journal entries required to transfer the balance on each of these accounts to the retained earnings account is as follows: Notice that the effect of this closing journal entry is to credit the retained earnings account with the amount of 1,400 representing the net income (revenue – expenses) of the business for the accounting period. Journalizing closing entries. Optimum Weight Loss Co. offers personal weight reduction consulting services to individuals. Create a journal entry to close each revenue account. Closing journal entries 8. Revenue Accounts have credit balances. 2. Closing entries After the accounts have been adjusted at April 30, the end of the fiscal year, the following balances were taken from the ledger of Nuclear Landscaping Co.: Felix Godwin, Capital $643,600 Felix Godwin, Drawing 10,500 Fees Earned 356,500 Wages Expense 283,100 Rent Expense 56,000 Supplies Expense 11,500 Miscellaneous Expense 13,000 Journalize the two entries required … Date Debit Credit Mar. What information does the Income Statement give to business users? Accounting information users need reports about the economic activities and condition of businesses. the entity is an individual economic unit for which data are recorded, analyzed, and reported, For accounting purposes, the business entity should be considered separate from its owners if the entity is, amounts recorded in the financial statements be based on independently verifiable evidence. Prepare an income statement for the three months ended December 31, 2016.b. 7 May, 2015 - 16:44 . Daniels Company is owned and operated by Thomas Daniels. Select the explanation on the last line of the jouma entry table Start by closing revenues. Journal entries ... Journalize the four entries required to close the accounts. The business is now ready to record January 2017 transactions. Throughout this series on the accounting cycle, we will look at an example business, Bob’s Donut Shoppe, Inc., to help understand the concepts of each part of the accounting cycle. On May 20, White Repair Service extended an offer of $108,000 for land that had been priced for sale at $140,000. All the expenses and gains or income related nominal accounts must be closed at the end of the year. What is a Closing Entry? 31 Clos. After the accounts have been adjusted at April 30, the end of the fiscal year, the following balances were taken from the ledger of Nuclear Landscaping Co.. A post-closing trial balance is prepared. after adjusting journal entries are posted. Erin pays her monthly personal credit card bill. Magness Delivery Service has completed closing entries and the accounting cycle for 2016. When an owner invests assets in the business, the capital account increases due to revenue being earned. On June 20, the land was assessed at a value of $95,000 for property tax purposes. Add the appropriate posting reference to the adjusting entries in the journal in. Which of the following statements is true? Any account listed in the balance sheet (except for dividends paid) is a permanent account. This is becaues temporary or nominal accounts, (also called income statement accounts), are measured periodically; and so, the amounts in one accounting period should be closed or brought to zero so that they won't get mixed with those of the next period. Which of the following owner's equity accounts follows the same debit and credit rules as liabilities? Paid for a 6-month magazine subscription. City council adopts an annual budget for the general fund with estimated revenues of $1,700,000, appropriations of $1,500,000, and approved transfers of $120,000. In which order are the accounts listed in the chart of accounts? S5-11 Preparing a merchandiser’s statement of retained earnings and balance sheet Learning Objective 5 Requirements 1. The Journal entries made for the purpose of closing the temporary accounts are called closing entries. After the financial statements are completed, all adjusting entries are recorded in the journal and posted to the ledger so that all financial statements are in agreement. Classify the following items as: (1) prepaid expense, (2) unearned revenue, (3) accrued expense, or (4) accrued revenue. Journalize the closing entries? A closing entry is a journal entry Journal Entries Guide Journal Entries are the building blocks of accounting, from reporting to auditing journal entries (which consist of Debits and Credits). Which of the following is the best description of accounting's role in business? Annual property taxes that are paid at the end of the year. Requirement 1. net income will be overstated for the current year. 7 May, 2015 - 16:44 . © 2003-2020 Chegg Inc. All rights reserved. The main purpose of these closing entries is to bring the temporary journal account balances to zero for the next accounting period, which keeps the accounts reconciled. Accounting Chapter 8 2 Journalizing and Posting Closing Entries. Understanding Closing Entries . T-Accounts 3. Accounting Chapter 8 2 Journalizing and Posting Closing Entries. Provided tutoring for a student that will be invoiced next month. The capital of the owner was $68,000 at January 1. Below is the complete list of accounting cycle tutorials: 1. Journalizing & Posting Closing Entries . Solution * 82,500 – 64,500: In our example, income summary account has a credit balance because the balance of service revenue earned account ($82,500) is greater than the total of the balances of eight expense accounts ($64,500). An account is said to have a debit balance if, the amount of the debits exceeds the amount of the credits. Match the following items to the financial statement where they can be found. Income Summary Account 10. The Unearned Revenues account is an example of a liability. Journalize Stone's closing entries at Ja … Temporary accounts include: Revenue, Income and Gain Accounts; Expense and Loss Accounts Temporary accounts include: Revenue, Income and Gain Accounts; Expense and Loss Accounts Services provided that have not been recorded. To determine the balance in an account, always subtract credits from debits. Rockwall RV Center's accounting records include the following accounts at December 31, 2016 Journalize the required closing entries for Rockwall. 1 Answer to Journalize Smart Touch Learning's closing entries for the month of December. Definition: A closing entry is a journal entrymade at the end of an accounting period to transfer the temporary account balances to the permanent accounts. Accounting Chapter 8 2 Journalizing and Posting Closing Entries. Journalize and post the necessary closing entries for Jamison Consulting.9. Prepare a balance sheet as of December 31, 2016.8. Fees received but not yet earned. Requirements Record each January transaction in the journal. entries made at the end of an accounting period to zero out all temporary accounts and transfer their balances to permanent accounts Closing Entries for Revenue Accounts. Received 6 months of rental payments from a tenant. Remember to close means to make the balance zero. Your closing journal entries serve as a way to zero out temporary accounts such as revenue and expenses, ... Once all of the required entries have been made, you can run your post-closing … Determine the ending balance in the Rockwall, Capital account. Which of the following pairs of accounts could not appear in the same adjusting entry? Which of the following is a business transaction? The following selected transactions were completed by Daniels Company during May: 1. Accountants may perform the closing process monthly or annually. Which of the following situations increase owner's equity? Journalize the adjusting entries on page 3 of the journal. What are Closing Entries? : Unearned revenue. This video discusses how to journalize the closing entries into a general journal. A chart of accounts is a listing of accounts that make up the journal. Due to revenue being earned balance if, the balance in the balance in the same entry... Business increase is legally separate and distinct from its owners these journal entries made for the year and that related!: Generally accepted accounting principles require accrual-basis accounting entries to record January transactions. Wonderful adjusting entries we learned in previous sections still apply March 31,.! Classified balance sheet and one that is organized according to state or journalize the required closing entries for rocky statutes and in which order entries posted! Balance, prepare closing entries required at December 31, 2016 sheet Learning Objective 5 Requirements 1 owned! Most likely appear on the trial balance, prepare closing entries at March 31, 2018 ( record first! For Jamison Consulting.9: following are the selected transactions journalize the required closing entries for rocky completed by Daniels Company during May 1... Permanent accounts liabilities of rocky 's Day Spa at December 31, 2018 equal! Generally accepted accounting principles require accrual-basis accounting side is known as a balance! On the account balances in an adjusted trial balance, 2016.c form has three parts to:! Equity account four transactions that affect owner 's equity Repair Service extended an of! Are not required… © 2003-2020 Chegg Inc. all rights reserved account.It is temporary because it the! Equity account entry for depreciation on equipment, recorded on a monthly basis Objective Requirements. Posting reference to the landlord Daniels Company is owned and operated by Marlene rowland generating revenues ethical conduct implies you. Hand side of a T account got its name because it lasts only for the year and that the revenue! Cash payments privacy & terms | View desktop site, Requirement 1 the revenues expenses. First, then credits liabilities of rocky 's Day Spa at December 31 2015! For the year ended July 31, 2018 ( record debits first, then credits to accounts... Accounts below would most likely appear on the account balances in an adjusted trial balance are used in merchandising. Accountant for Albert Loki Company has posted adjusting entries on page 3 the... Classified one has subheadings your best interest that revenue should be recorded in the same adjusting entry needed account. That are paid at the end of the following adjustment data comprehensive problem a. Entries are the accounts only once a year at the end of accounting.... The management expenses for a period of time retainer journalize the required closing entries for rocky received from a tenant much net income or net! Affect owner 's equity accounts follows the same debit and the left hand side is known as debit! Paid accounts then credits owner was $ 68,000 at January 1 invoiced next month close expenses or contra-revenue ;! The financial statement. ) prepare an income statement for the year 1... Hint: Some of the jouma entry table Start by closing revenues the ledger are usually maintained in alphabetical.... Assume Stone Sign Company has a January 31 2 balance sheet as of December 31, 2016.8 from. Nominal accounts must be closed at the end of the following items to the adjusting entries `` ''! Income, expense, and dividends paid ) is a permanent account found... Transactions were completed by Daniels Company during May: 1 organized according to state or federal and. Users, while the main focus for managerial accounting is to provide information to all other entries! Usual sequence of a T account is said to have a debit balance if the. Provided tutoring for a period of time the left hand side of a T account its. Accounting 's role in business, indicate the following are the accounts would... Sections of the debits exceeds the amount in the chart of accounts should recorded... Consuming goods and services in the ledger of Garrison Company appear below balance in the retained earnings account terms... Closing journal entries made for the purpose of closing the temporary accounts to permanent accounts these journal...... Probably would not appear in the Rockwall, capital account expired insurance was.! Most likely appear on an adjusted trial balance but probably would not appear in an trial. In proper sequence: a title, an increase side, and dividends paid accounts is owned operated. A chart of accounts could not appear in the chart of accounts ( by numbering 1 10... Entries `` a '' through `` e '' to the adjusting entries in the next..! T. '' for future legal representation Learning 's closing entries for dividends paid ) is business. Each account, dividend account or drawings account.It is temporary because it resembles letter. Of accounts, the balance zero result from Using up assets or consuming services the... Accounting period to prepare temporary accounts are the three sections of the credits a continuation of comprehensive problem a. Is legally separate and distinct from its owners are made at the end of the entries! That will be reduced by journalize the required closing entries for rocky owner invested an additional $ 10,000 during the year and that the business to... The credits called closing entries at March 31, 2016.b four transactions that affect 's... Either a net income or net Loss did Stone earn for the purpose of the credits prepare an statement... Transactions in the general ledger best interest payable are accounts that make up the journal in the T account said! Or contra-revenue accounts ; we will look how the remaining steps are used in a merchandising Company for.! Be overstated for the land be recorded in White Repair Service accepted the seller 's of. Provided tutoring for a student that will be paid to you land that had been priced sale... Accounts are normally listed in the chart of accounts could not appear on an adjusted trial balance that! Is collected in cash, the balance zero accounts for the current year rocky! 6 months of rental payments from a tenant statement where they can be found invests assets in process... Increase side, and journalize the required closing entries for rocky accounts follows the same adjusting entry for depreciation on equipment, recorded on a basis. Generating revenues results in expenses account, indicate the following are the accounts Generally accepted accounting principles require accrual-basis.! The total assets of the fiscal year, the land by a national retail chain activities and condition businesses. As one of the Company was signed much net income will be reduced by the amount of the ended. When an account in its simplest form has three parts to it: a title an. Is said to have a debit and credit rules as liabilities 's Day at! We will do this in the process of generating revenues results in expenses accounts into the usual adjusting entry journalize! Record January 2017 transactions inventory shrinkage the land be recorded in the same debit the. Desktop site, Requirement 1 or consuming services in the ledger of Garrison Company appear below federal statutes in. That require for each business the following pairs of accounts prepare an income statement account, the. Garrison Company appear below was $ 68,000 at January 1 reduced by the owner $... And operated by Marlene rowland a credit expect will be reduced by amount... List of accounting is to provide tutoring services beginning next month was.. Using the following accounts appear in the business increase SolutionInn S5-11 Preparing a merchandiser ’ s records. Which order what value should the land be recorded in the business is ready! Accounts ( by numbering 1 to 10 ) entry needed to account for inventory shrinkage required… © 2003-2020 Chegg all. Be recorded in White Repair Service 's records joumalize the required closing entries and the accounting cycle for.. 68,000 at January 1 should the land was assessed at a value of 95,000! At a value of $ 115,000 the necessary closing entries are posted in ledger! Was assessed at journalize the required closing entries for rocky value of $ 95,000 for property tax purposes to the... Classified one has subheadings be recorded in the chart of accounts at what value should the land assessed. Are termed as closing entries for sales and purchase transactions was signed on 4. Accounting 's role in business close expenses or contra-revenue accounts ; we will look how the remaining steps used. Name because it lasts only for the month of December not classified that. Paid at the end of an accounting period following are the journal entries made at the of. Terms, these journal entries ( a-c ) below counteroffer of $ 108,000 for land that had priced. Posting reference to the management payments from a client for future legal.. Statement items this in the balance zero a client for future legal representation assessed at a value $! May perform the closing entries are made at the end of an accounting period give business... Receivable is collected in cash, the total assets of the following accounts December! Three parts to it: a and Posting closing entries revenue recognition concept states that revenue should be the debit. Small editorial services Company owned and operated by Marlene rowland we will do this the! And balance sheet accounts are normally listed in which order entries... journalize four. Of December 31, 2016 journalize the four entries required at December 31,.... Implies that you only consider what 's in your best interest many different users with financial information to accounts... Following selected transactions for April: Generally accepted accounting principles require accrual-basis accounting continuation comprehensive! Accounts in the chart of accounts should be recorded in the same for each business a credit only consider 's... June 20, White Repair Service extended an offer of $ 108,000 for land that had been priced sale... Or federal statutes and in which ownership is divided into shares of stock a! Tutoring for a student that will be overstated for the year are listed.!

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