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After the success of its first two months, Ballister Dorth has decided to continue operating Ballister Systems. (The transactions that occurred in these months are

After the success of its first two months, Ballister Dorth has decided to continue operating
Ballister Systems. (The transactions that occurred in these months are described
in Chapter 2.) Before proceeding in December, Dorth adds these new accounts to the chart of accounts for the ledger:

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