Describe the difference between adjusting entries and closing entries?

Century 21 Accounting Multicolumn Journal
11th Edition
ISBN:9781337679503
Author:Gilbertson
Publisher:Gilbertson
Chapter16: Financial Statements And Closing Entries For A Corporation
Section16.5: Preparing A Post-closing Trial Balance
Problem 3AYU
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Describe the difference between adjusting entries and closing entries? 

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