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Journal entries that are needed in order to update account balances for internal business transactions (such as supplies and prepaid rent) at the end of the period are:
Groundwater
Water that is held underground in the soil or in pores and crevices in rock.
Lakes
large bodies of water that are surrounded by land and are not part of the ocean.
Atmosphere
The gaseous envelope that surrounds the solid Earth and includes air, clouds, and precipitation.
Glaciers
Large masses of ice that move slowly over land, formed by the accumulation and compaction of snow, and can shape landscapes through erosion.
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