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| When a company was in the process of closing its original store, no accounting notice of the liquidation values of the discontinued store’s assets were considered in the accounting records. The accountant did not make any entries until the assets were disposed of because the company was still a going concern. However, when liquidation of a business is foreseen but not yet accomplished, a different financial statement is prepared. This statement is known as the A. Statement of liquidation. B. Charge and discharge statement. C. Statement of realization. D. Statement of affairs. |