Mitosis is a part of the cell cycle in which chromosomes in a cell nucleus are separated into two identical sets of chromosomes, each in its own nucleus.
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1. Close the revenue accounts to the clearing account. This will include accounts such as sales, interest income and rent revenue. In a double-entry accounting system, temporary accounts are often closed to a special clearing account called Income Summary or Revenue and Expense Summary.. Reference your chart of accounts for the name of the special clearing account.