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If in the Trial Balance after Sales), Currency Exchange & Rounding $ 78,784.12 0.00 (Debit), it is increase (expense) or decrease (income)? In Income Statement,

If in the Trial Balance after Sales), Currency Exchange & Rounding $ 78,784.12 0.00 (Debit), it is increase (expense) or decrease (income)? In Income Statement, it should be subtracted. Is it correct?

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