Below is a list of items. Classify each into one of the following balance sheet categories: 
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Q108: Brad's Market's accountant is preparing its May
Q109: Lockern Co. records estimated future sales returns
Q111: Littlestown Corporation reports the following information:
Q112: The entry to replenish the petty cash
Q113: Joan Bell, Inc. uses the bank reconciliation
Q114: Based on the following information as of
Q115: After the company completes the bank reconciliation,
Q116: Emma Co.'s records reveal the following data
Q117: Which of the following reconciling items would
Q118: The Boise Tractor Company hired a new
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