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QUESTION 10 Posting is the process of transferring information from the ledger to the trial balance. True False QUESTION 11 The Income Summary account does not summarize the revenue and expenses for an accounting period. True False QUESTION 12 The balance of all revenue accounts should be transferred to the credit side of the Income Summary account. True False QUESTION 13 The purpose of closing entries is to close or reduce the permanent account to zero. True False QUESTION 14 Withdrawals by the owner decrease owner's equity. True False QUESTION 15 Working capital is the difference between fixed assets and current assets. True False