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which of following accounts is not part of the balance sheet of a merchandising business?Example of assets includes a) cash account receivable, prepaid expenses b)cash

which of following accounts is not part of the balance sheet of a merchandising business?Example of assets includes
a) cash account receivable, prepaid expenses
b)cash , account recevible, unearned revenue, revenue
c)cash account receivable, salaries expenses
d)cash , prepaid expenses , unearned revenue

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