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Which of the following is not one of, nor a direct consequence of, Kepler's Laws?
General Journal
A primary accounting record used to record all types of accounting transactions including both debits and credits.
Ledger
A book or collection of financial accounts.
Trial Balance
A bookkeeping report that lists the balances of all ledgers accounts in order to verify that debits equal credits.
Prepaid Expenses
Upfront costs incurred for items or services that are to be obtained in the upcoming time.
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