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In general, distraction is most effective in reducing
Drawing
An account used to record the funds withdrawn from a business by its owner for personal use, reducing the owner's equity.
Owner's Equity
Owner's equity represents the owner's claims to the assets of a business after all liabilities have been subtracted.
Consuming Services
Refers to the use of services by individuals or companies leading to their consumption or depletion over time.
Debits
Entries on the left side of an account ledger, indicating an increase in assets or expenses or a decrease in liabilities, equity, and revenue.
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