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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, in Column 3 the financial statement in which the account balance is reported, and in Column 4 the account's nature (permanent/temporary).
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Immigrants
Individuals who move from their country of origin to live in a foreign country permanently.
Witness
Someone who sees an event, typically a crime or accident, take place.
Action Threshold
Strong suspicions that lead a teacher to take action and report suspected abuse or neglect.
Child Protective Services
Government agencies involved in providing social services aimed at ensuring children's safety and welfare, particularly in cases of neglect or abuse.
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