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Which has the smallest radius?
Permanent Account
A permanent account is an account that is not closed at the end of the accounting period and carries its balance over into the next period, such as assets, liabilities, and equity accounts.
Closing Entries
Entries recorded at the close of an accounting period for the purpose of moving balances from temporary to permanent accounts.
Capital Account
An account showing the net worth of a business at a specific point in time, including assets contributed by owners and profits.
Balance Sheet
A financial statement that displays a company's assets, liabilities, and equity at a specific point in time.
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