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Consensual sexual intercourse with a person under age 17 constitutes the crime of sexual assault of a child.Consensual sexual intercourse with a person 17 or older is not an offense.In this situation,it would be correct to say that the age of the victim is an ______________ circumstance of the elements of the offense.
Net Income
Profit calculated as the difference between total revenues and total expenses, indicating the financial performance of a company over a period.
General Ledger
A complete record of all financial transactions over the life of a company, used to compile the financial statements.
Adjusted Trial Balance
A list of all accounts and their balances after adjustments are made for accruals, deferrals, and other adjustments.
Closing Entries
Journal entries made at the end of an accounting period to transfer temporary account balances to permanent accounts in preparation for the next accounting period.
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