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National boundaries made westward expansion difficult as they erected a barrier to settlement.
Expenses
Costs incurred in the process of earning revenues, generally categorized as operating or non-operating.
Debit
An accounting entry that increases assets or expenses or decreases liabilities, equity, or revenue.
Credit
The granting of a loan and the creation of debt; any form of deferred payment.
Normal Balance
The typical side (debit or credit) on which an account increases, depending on the type of account.
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