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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 on which the account balance is reported, and in Column 4 the account's nature (permanent/temporary).
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Modular Design
A design approach that divides a system into smaller parts called modules, which can be independently created, modified, replaced, or exchanged with other modules.
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