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Shaping would NOT be an appropriate procedure to use when
Credit
An accounting entry that increases liabilities or equity or decreases an asset or expense. Opposite of a debit.
Ledger
A comprehensive collection of a company's accounts that records all financial transactions.
Income Statement
A financial document that reports a company's financial performance over a specific period, showing revenues, expenses, and net profit or loss.
Balance Sheet
A record presenting a business's holdings, obligations, and investor equity at a distinct time.
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