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Question 8. Question : An account linked with another account that has an opposite normal balance and that is subtracted from the balance of the related account is a(n): Question 9. is used: Question : The Income Summary account To adjust and update asset and liability accounts To close the revenue and expense accounts To determine the appropriate dividend amount In some situations to replace the income statement To replace the retained earnings account in some businesses Question 10. Question : accounting: The accrual basis of Is generally accepted for external reporting since it is more useful for most business decisions Is flawed because it gives complete information about cash flows Recognizes revenues when received in cash