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A 1-month-old, full-term boy is brought to the emergency department by his mother due to difficulty awakening him. The mother says that the infant was left alone for a few minutes this morning and rolled off a bed. Since then, he has been sleepy and less active than usual. Physical examination shows a lethargic boy with a large, full anterior fontanelle. Bilateral retinal hemorrhages are seen on funduscopic examination. Which of the following should be strongly suspected in this patient?
Closing Entry
A journal entry made at the end of an accounting period to transfer temporary account balances to permanent accounts.
Revenue Accounts
Revenue accounts are those used in accounting to track the income generated by a business from its normal operations.
Income Summary
An account used in closing entries to summarize revenues and expenses for a specific accounting period before transferring the net income to retained earnings.
Reversing Entries
Accounting entries made at the beginning of a new period to negate the effects of adjustments made at the end of the previous period.
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