Cohen Company experienced an accounting event that affected its financial statements as indicated below: 
Which of the following accounting events could have caused these effects on Cohen's statements?
Definitions:
Netiquette
The set of rules and conventions governing respectful and considerate behavior in online environments.
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a text style where all letters are capitalized, often used for emphasis or to denote headings.
Netiquette
Refers to the rules of good behavior and manners online or in digital communications.
All-Capitals
The use of uppercase letters exclusively in text, which can emphasize importance or convey shouting in written form.
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