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When a muscle fiber contracts, the I bands nearly disappear, the H zones disappear, and the A bands move closer together but do not change in length.
Salary Expense
An expense account that records the total amount of salary payments made to employees over a period of time.
Accrued Salaries
Salaries that have been incurred but not yet paid, representing a liability for the company.
Closing Entries
Entries recorded at the close of an accounting period to move balances from temporary to permanent accounts.
Adjusted Trial Balance
A list of all accounts and their balances after adjusting entries are made, used to prepare financial statements and ensure the ledger accounts are balanced.
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