1. Sally owns a clothing company andfound that she was selling more items, and a greater variety of items, to repeat customers. Sally's CPA advised her to set up a set of accounts to separately track what each of her customers bought from her. To track her customers' purchases, Sally should set up and use a(n) __________.

1. The acronym used for the closing procedures of a merchandising company is:
2. Which of the following accounts are closed to Income Summary with a debit entry?