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Hispanics have the highest rate of infant mortality in the United States.
Subsidiary Ledger
A detailed ledger containing all account details and transactions for individual component accounts that roll up into a general ledger summary account.
Special Journals
Accounting books designed for recording specific types of transactions in a detailed and efficient manner.
Purchases Journal
A special journal that records all purchases of merchandise on account.
Merchandise
Goods purchased for resale to customers in the ordinary course of a business's operations.
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