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Most post-transcriptional RNA processing reactions are catalyzed by
Adjusting Journal Entry
An accounting entry made in the general ledger at the end of an accounting period to record any unrecognized income or expenses for the period.
Accrual
The recognition of revenue or expenses that have been earned or incurred but not yet recorded or paid, following the accrual basis of accounting.
Adjusting Entries
Toward the end of an accounting period, entries are made to attribute revenues and expenditures to the period in which they essentially occurred.
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