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According to the text,trust has no effect on:
Liability Account
An accounting record that represents a company's legal debts or obligations that arise during the course of business operations.
Revenue Account
An account that tracks the income generated from a company's primary operations.
Asset Account
An account on a balance sheet representing the resources owned by a company, with future economic benefit.
Unearned Revenue
Revenue received by a company for goods or services that are yet to be delivered or performed.
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