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Which of the following was not part of the free, landowning class in Mesopotamia?
Transactions
Financial events or exchanges between entities that result in changes to the accounting equation.
Manufacturing Overhead
All indirect costs related to the manufacturing process, including costs for utilities, rent, and maintenance of equipment, that are not directly traceable to a product.
Work in Process
Inventory consisting of goods that are in the production process but not yet complete.
Journal Entries
The records of financial transactions in a company, used to transfer information to the general ledger.
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