For Each of the Following, Identify in Column 1 the Category

question 30

Essay

For each of the following, identify in Column 1 the category to which the account belongs, in Column 2 the normal balance for the account, in Column 3 the financial statement on which the account balance is reported, and in Column 4 the account's nature (permanent/temporary).
- $$\begin{array} { | l | l | l | l | l | } \hline & \text { Column 1 } & \text { Column 2 } & \text { Column } 3 & \text { Column } 4 \\\hline \text { Purchases } & & & & \\\text { Returns \& } & & & & \\\text { Allowances } & & & & \\\hline\end{array}$$

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Definitions:

Preterm Infant

An infant born before completing the standard 37 to 42 weeks of gestation, often requiring specialized medical care.

Breathing Reflexes

Automatic and involuntary responses that control breathing, such as the reflex that regulates the rate and depth of breathing in response to oxygen and carbon dioxide levels in the blood.

Cognitive Functioning

The capacity of the brain to process, reason, remember, and relate information; a broader term encompassing various cognitive skills.

School Achievement

The measure of academic performance and completion of educational benchmarks, often assessed through grades, test scores, and diplomas or degrees earned.