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The Following Lettered Items Represent a Classification Scheme for a Balance

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The following lettered items represent a classification scheme for a balance sheet and the numbered items represent accounts found on balance sheets. In the blank next to each account write the letter indicating to which category it belongs. The following lettered items represent a classification scheme for a balance sheet and the numbered items represent accounts found on balance sheets. In the blank next to each account write the letter indicating to which category it belongs.

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