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The APN's responsibility to report child maltreatment is best explained by which statement?
Owner's Capital
The amount of money and other assets contributed by the owner(s) to a business, plus the retained earnings minus any withdrawals.
Accounts Receivable
Amounts owed to a business by its customers for goods or services sold on credit.
Subsidiary Ledger
A detailed ledger that contains the individual accounts needed to support a major ledger account, such as accounts receivable, where individual customer accounts are detailed.
Control Account
An account used in the general ledger to summarize and keep track of transactions relating to a specific aspect of a company's finances, such as accounts receivable or payable.
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