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Which of the following is NOT included in inoculating techniques?
Withdrawal Account
An account that tracks the money taken out of a business by its owners for personal use.
Capital
Represents the financial resources used by a business to fund its operations and growth, often in the form of money, assets, or equity.
Income Summary
An account to which the revenues and expenses are transferred in order to close the books and transfer the net balance to owner’s equity.
Real Account
A permanent account in accounting that tracks the balances of assets, liabilities, and equity, and is not closed at the end of the accounting period.
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