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Please tell me about the chapter 4 1) what is the principle behind the adjusting entries 2) why business has to do the periodic adjusting

Please tell me about the chapter 4
1) what is the principle behind the
adjusting entries
2) why business has to do the periodic
adjusting entries
3) What the adjusting entries we
learned from Chapter4
4) The meaning of " Accumulated
Depreciation"

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