Retained Earnings 597
Rent Expense 200
Supplies Expense 180
Utilities Expense 110
Miscellaneous Exp. 107
A)Journal entries
B)Adjusting journal entries
C)Closing journal entries

Closing Journal Entries

The entries made at the end of an accounting period to transfer the balances in temporary accounts to permanent accounts and prepare the company's books for the next period.

Adjusting Journal Entries

Entries made in the accounting records at the end of an accounting period to allocate income and expenditure to the correct period.

Journal Entries

Records of financial transactions in the accounting system, typically involving a debit to one account and a corresponding credit to another account.