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Question 19. Question : A classified balance sheet: Measures a company's ability to pay its bills on time Organizes assets and liabilities into important subgroups Presents revenues, expenses and net income Reports operating, investing and financing activities Reports the effect of profit and dividends on retained earnings Question 20. Question : The special account used only in the closing process to temporarily hold the amounts of revenues and expenses before the net difference is added to (or subtracted from) the retained earnings account is the: Income Summary account Closing account Balance column account Contra account