A company's chart of accounts includes, in part, the following account numbers and corresponding account titles: 
Which accounts would affect gross margin?
Definitions:
Equity
The value of an owner's interest in a company, calculated as the difference between the company's assets and liabilities.
Assets
Economic resources owned or controlled by a business or individual that are expected to bring future benefits.
Liabilities
Financial obligations or debts a company owes to others that must be paid in the future.
Assets
Resources owned by a business or individual that have economic value.
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