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Solve the system by elimination.
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Revenue
The aggregate revenue from selling goods or services, which constitute a firm's central business functions.
Expense Accounts
Accounts used to record the consumption of assets or services that result in a decrease in owner's equity, excluding the withdrawal of business assets by the owner.
Income Summary Account
A temporary accounting ledger that aggregates all income and expenses over a period to calculate net profit or loss.
Adjusting Entries
Bookkeeping entries recorded at the conclusion of an accounting cycle to apportion earnings and outlays to the appropriate period.
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