The accounts receivable subsidiary ledger is considered a ____ file in a system In preparing closing entries, the entry to close INCOME SUMMARY for a company that has a net loss will include a debit to which account? In the following segment of a document flowchart, what does symbol A most likely represent? Purchase inventory on account.___ Sell inventory to a customer on account.___ Receive payment from a customer on account, with a sales discount taken.___ Pay principal on a note payable.___ Write-off a customer's account as uncollectible___