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If a commercial dairy farm wants to raise funds to purchase feeding troughs, it does so in the
Journal
A book or digital record where all financial transactions are initially recorded, also known as the book of first entry.
Financial Statements
Documents that provide an overview of a company's financial condition, including income statements, balance sheets, and statements of cash flows.
Journal
A financial record where all transactions are initially recorded in chronological order before being posted to individual accounts.
Chronologically
In order of time, from the earliest to the latest.
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