In preparing closing entries, which of the following columns of the work sheet are the...

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Accounting

In preparing closing entries, which of the following columns of the work sheet are the most helpful?
a. Adjusted Trial Balance columns
b. Income Statement columns
c. Adjustments columns
d. Balance Sheet columns
33. Income from operations is arrived at after considering all except
a. administrative salaries.
b. interest income.
c. the cost of sales.
d. sales returns and allowances.

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