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At the time of the event, which of the following does not result in a journal entry and an update of information in the general

At the time of the event, which of the following does not result in a journal entry and an update of information in the general ledger?

a. Making a payment to the vendor

b. Processing of a sales order

c. Shipping and billing the customer

d. Receiving cash from the customer

e. Approving payment for the vendor

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