Examlex
The post-closing trial balance is a list of all accounts and their balances at a particular date after the account balances have been updated for closing entries.
Forced Inspiration
The act of taking a deep breath with the aid of muscles other than the diaphragm, such as the neck and chest muscles.
Serratus Anterior
A muscle that originates on the surface of the first to eighth ribs at the side of the chest and inserts along the entire anterior length of the medial border of the scapula. It is involved in the protraction and rotation of the scapula.
Pectoralis Minor
A thin, triangular muscle located beneath the pectoralis major in the chest, which aids in movements of the shoulder.
Spinous Processes
Projections of the vertebrae that point backward and downward, serving as attachment points for muscles and ligaments.
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