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In the nitrogen cycle, the bacteria that replenish the atmosphere with N₂ are
Adjusted Trial Balance
A statement listing all accounts and their final balances after adjusting entries are made, used to prepare financial statements.
Closing Entries
Journal entries made at the end of an accounting period to transfer the balances of temporary accounts to permanent ones.
Retained Earnings Account
An equity account that represents the accumulated portion of net income that a company retains after distributing dividends to shareholders.
Balance Sheet Accounts
Categories in a balance sheet including assets, liabilities, and shareholders' equity, representing a company's financial position.
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