The accounts in the ledger of Monroe Entertainment Co. are listed below. All accounts have normal balances. 
Total liabilities are
Definitions:
Linear Association
A relationship between two variables that can be graphically represented with a straight line, indicating a constant rate of increase or decrease between them.
Multiple Regression Model
A method in statistics that relies on various independent variables to anticipate the response of a dependent variable.
Coefficient
A numerical or constant quantity placed before and multiplying the variable in an algebraic expression.
Independent Variable
A variable in an experiment or model that is manipulated or categorized to observe its effect on the dependent variable.
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