no. the first step is closing the revenue account. Then comes expenses and then income summary.
summary
Statistical First Release
the summary of the first monkey
In Which year the first laptop introduced in India?
The first football was made out of pigskin
The First Coast.
American football was first known as association football. The world knows soccer by the name "football," rather than American football.
sheffield fc were the first football team
Indian Statistical Institute, Calcutta in 1995.
football
The FLFD Football League First Division