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People from the lower income strata tend to commit murders over trivial matters.
Normal Balance
The side of an account (debit or credit) that is expected to have a higher balance based on the accounting equation.
Asset Account
An account on a balance sheet representing tangible or intangible items of value owned by a company.
Trial Balance
A ledger balance sheet summarizing all accounts, showing equal totals for both credit and debit columns.
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