Distinguish between widhrawal of capital and drawings
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The terms "drawing" and "withdrawal" in a business can be somewhat confusing since they sound about the same. A "drawing" refers to an owner's removal of cash from the business earnings. ... An owner's drawing affects the capital account of a balance sheet, whereas a withdrawal has no such effect.
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The Southern Hemisphere means everything south of the Equator, which includes most of South America, most of Africa, Australia, and Antarctica
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