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(s) on which the account balance is reported, and in Column 4 the account's nature (permanent/temporary).
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Definitions:
Children
Individuals in the early stages of human development, typically considered to be from birth to puberty.
REM Sleep
A phase of sleep characterized by rapid eye movements, increased brain activity, vivid dreams, and temporary muscle paralysis.
Circadian Rhythms
Natural, internal processes that regulate the sleep-wake cycle and repeat roughly every 24 hours.
Recent Life Events
Occurrences or changes happening in the near past that can significantly influence an individual's psychological and physical well-being.
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