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When using the spreadsheet (work sheet) method to analyze noncash accounts, it is best to start with
Electrostatic Charges
Voltage developed by an excess or lack of electrons on an object.
Conductors
Materials that allow the flow of electrical current with minimal resistance, such as metals, due to their ability to freely move electrons.
Insulators
Materials that resist electrical current, used to protect, separate, or support conductors in an electrical system.
Static Charges
Electric charges that accumulate on an object's surface without an immediate opportunity to equalize through a circuit or ground.
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