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According to Phillips, which set of two items have a negative relation?
Bank Reconciliation
The process of matching the balances in an entity’s accounting records for a cash account to the corresponding information on a bank statement.
Cash Account
An account that tracks the amount of cash on hand, including currency, checks, and balances in bank accounts.
Accounts Receivable
Debts owed by clients to a firm for goods or services provided but not yet compensated for.
Sales Revenue
The overall amount of money a business earns through the sale of products or services, prior to deducting any costs.
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