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Discuss the function and importance of the grand jury.
Sole Proprietorship
A business structure owned by a single individual, where the owner and the business are legally considered the same.
Drawing Account
An account used to record the amounts withdrawn by an owner from the business for personal use.
Net Income
The total profit of a company after all expenses and taxes have been subtracted from total revenue.
Common Shares
Equity ownership units in a corporation, entitling holders to voting rights and dividends.
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