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___________ is determined by both physical and cultural characteristics.
Capital Account
A financial statement that shows the changes in a company's equity, including contributions by and distributions to owners over a period.
Withdrawals Account
A record of the money taken out of a business by its owner(s) for personal use.
Income Summary
A temporary ledger account used in the closing process to summarize the year's revenues and expenses before transferring the net income or loss to the owner's equity account.
Capital
The financial resources used by a business to fund its operations and growth, including equity and debt.
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