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_________ materials are inputs to the manufacturing process.
Prepaid Insurance
An asset account that reflects insurance payments that are made in advance for future insurance coverage periods.
Retained Earnings
The portion of net income that is not distributed to shareholders but instead reinvested in the business or used to pay off debt.
Insurance Expense
The cost incurred by an entity to obtain insurance coverage, recognized as an expense over the period the insurance provides coverage.
Post-Closing Trial Balance
A list of all accounts and their balances after closing entries are made, used to check the balance of debits and credits.
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