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Virtually every organization and person in our society uses accounting information. Expand the equation x23x40 subtract 40 from both sides x23x400 find possible factors for 40 40,1 2,20 8,5 we see that the 40 has a negative sign which means that one of the factors is negative. A journal is referred to as a book of original entry. We provide stepbystep solutions that help you understand and learn how to solve for the answer. Ratio and proportion class 6 maths chapter 12 extra questions.