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Why might there be a balance in Opening Balance Equity? A.A new inventory product with an initial quantity on hand and zero cost per unit

Why might there be a balance in Opening Balance Equity?

A.A new inventory product with an initial quantity on hand and zero cost per unit was added

B.A balance sheet account with an open balance was made inactive

C.A new customer was added with an opening balance

D. A new vendor was added with an opening balance

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