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Which witnesses should be subpoenaed and why?
Net Income
Profits after subtracting all costs, including operating expenses, interest, and taxes, from total revenue, indicating the final earning outcome of a business.
Adjusted Trial Balance
A financial report that lists all the account titles and balances of a company after adjusting entries are made, used for the preparation of financial statements.
Unadjusted Trial Balance
A preliminary report in accounting that lists all the balances from all the accounts before any end-of-period adjustments are made.
Adjustments
Changes made to accounts to record actual events that have occurred but haven't yet been recorded by the end of the accounting period.
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