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Which of the following is NOT considered a hardware device?
Adjusting Entries
Journal entries made at the end of an accounting period to update account balances before preparing financial statements.
Financial Statements
Documents that provide an overview of a company's financial condition, including the balance sheet, income statement, and cash flow statement.
Journalized
The process of recording transactions in a journal before they are posted to the general ledger in accounting.
Income Summary Account
A temporary account used in the closing process that aggregates all income and expense accounts to determine net income or loss for a period.
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