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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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Viewing
The act of examining or inspecting something closely, often used in the context of analyzing data or behaviors.
Decisions
The process of making choices among various options based on the analysis and judgment of the situation.
Ethical Obligations
Moral duties or commitments that guide individuals or organizations in their actions and decisions.
Competency
The ability to do something successfully or efficiently, often referring to a specific skill or type of behavior.
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