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Please give me some sample of Journal Entry.There will summarize about ERAP's. Specifically, summarize what have been learned about the following: When is an ERAP

Please give me some sample of Journal Entry.There will summarize about ERAP's. Specifically, summarize what have been learned about the following:

When is an ERAP required? What must be contained in an ERAP? Who writes and approves the plan? Identify one real-world example where an ERAP would have been actioned (hint: this would be for an accident/incident that involved the transportation of dangerous goods).

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