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Interrelationships of the financial statements: please in your own words, explain what account/financial statement line item connects the Income Statement to the Statement of Owners

Interrelationships of the financial statements: please in your own words, explain what account/financial statement line item connects the Income Statement to the Statement of Owners Equity, and then through to the Balance Sheet? Please explain briefly how this account/financial statement line item flows through the statements.

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