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Which of the following is not a balance sheet item?

Which of the following is not a balance sheet item?
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A Provision for discount
  • B Outstanding wages
  • C Prepais rent
  • D Proposed dividend
  • E Dividend received
Correct Answer: Option E
Explanation:

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