FIGURE OFF 1-1 
In Figure OFF 1-1 above, item 1 points to the ____.
Definitions:
Invoice
A document issued by a seller to a buyer, detailing a transaction and requesting payment.
Non-sufficient Funds
A situation where a bank account does not have enough money to cover a transaction, often resulting in a fee.
Uncollectible Account
An account receivable that is deemed unrecoverable from a debtor, often written off as a bad debt by the company.
Purchases Journal
A specialized accounting journal used to record all purchase transactions, typically for inventory or supplies.
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