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Departments that mostly provide services to other units and charge those units for services rendered should be evaluated as ________ centers. Question 23 Cheryl Liao is an accountant at Folding Squid Technologies. While making an adjusting entry to the general ledger, she received the following error message, "Your journal entry must be a numeric value. Please reenter." This message was the result of a Question 24 Budgets and performance reports should be developed on the basis of Question 25 An adjusting entry made at the end of an accounting period that reflects the exchange of cash prior to performance of a related event is classified as a(n) Question 26 Each event in an REA model will in most cases have at least one ________ agent and one ________ agent involved with the event. Question 27 The REA data model Question 28 Which of the following transactions is represented by the diagram below?