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Initial,target,and resistance represent three elements in:
Adjusting Entries
Journal entries made in an accounting period to update the records for accruals and deferrals that have not been fully recorded during the period.
Deferral
A future revenue or expense initially recorded as a liability or asset.
Prepaid Rent
An expense that is paid in advance for the use of property or equipment, recognized over the period of usage.
Adjusting Entry
A journal entry made in accounting records at the end of an accounting period to allocate income and expenses to the periods in which they actually occurred.
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