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Which of the following is not an operating instrument?
Balances
The amounts remaining in various accounts, such as bank accounts or ledger accounts, at a certain point in time.
December 31
December 31 typically refers to the last day of the year in the Gregorian calendar, often associated with year-end financial statements and tax considerations.
Balance Sheet
A financial report detailing a company's assets, liabilities, and owners' equity at a given moment, offering an overview of its financial health.
General Journal
The general journal is a comprehensive record of financial transactions, arranged in chronological order, used in an entity's double-entry bookkeeping system.
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