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The capitulum ___.
Normal Balance
The usual balance side (debit or credit) of an account that is expected based on the accounting equation and principles.
Accounts Receivable
Accounts receivable refers to the money owed to a company by its customers for goods or services delivered but not yet paid for.
Unearned Revenues
Money received by a company for services or goods yet to be delivered or provided, considered a liability until the transaction is completed.
Dividends Account
An account used to record the payments made by a company to its shareholders out of its profits.
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