For Each of the Following, Identify in Column 1 the Category

question 23

Essay

For each of the following, identify in column 1 the category to which the account belongs, in column 2 the normal balance for the account, and in column 3 the financial statement on which the account balance is reported.
- $$\begin{array} { | l | c | c | c | } \hline & \text { Column 1 } & \text { Column } 2 & \text { Column } 3 \\\hline \text { Sales Returns and } & & & \\\text { Allowances } & & & \\\hline\end{array}$$

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Definitions:

Secondary Circuit

In automotive systems, this usually refers to a part of the electrical or fuel system that functions after the primary components, such as the spark plug's ignition in a car's engine.

Air Brake Systems

A type of brake system used in large, heavy vehicles where compressed air applies pressure to the brake pad or shoe.

Relay Valve Crack Pressures

The minimum pressure that must be reached in a pneumatic system before a relay valve opens, allowing air to flow through and activate other components.

Trailer Train Combination

The coupling of a tractor unit with one or more trailers in a configuration designed to transport goods, optimizing for load capacity and road safety.