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What is the average-case running time of merge sort when sorting a single-dimensional array of size n?
Adjusted Trial Balance
A list of all accounts and their balances after adjustments are made for accruals, deferrals, and other adjustments, used in the preparation of financial statements.
Closing Entries
Journal entries made at the end of an accounting period to transfer temporary account balances to permanent accounts.
Permanent Accounts
Accounts that are not closed at the end of the accounting period, hence carry their balances over into the next period; these include asset, liability, and equity accounts.
Temporary Accounts
Accounts that are closed at the end of each accounting period, including revenue, expense, and dividend accounts.
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