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Which of the following is not a barrier to entry?
Accounting Records
Documents and ledgers that contain the financial transactions and information of an entity, used to prepare financial statements.
Capital Section
Part of a company’s balance sheet that details the funding provided by owners and investors, including paid-in capital and retained earnings.
Revenue Section
Part of the income statement that details the amounts earned from normal business operations, excluding expenses to calculate gross profit.
Asset Section
Part of a balance sheet that lists a company's assets, including current and non-current (or long-term) assets.
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