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    <name>Technical Writing</name>
    <description>Item type for ENGL 201</description>
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          <name>Title</name>
          <description>A name given to the resource</description>
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              <text>Second Statement- Statement of Retained Earnings </text>
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        </element>
        <element elementId="39">
          <name>Creator</name>
          <description>An entity primarily responsible for making the resource</description>
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              <text>Estefany Munoz</text>
            </elementText>
          </elementTextContainer>
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        <element elementId="40">
          <name>Date</name>
          <description>A point or period of time associated with an event in the lifecycle of the resource</description>
          <elementTextContainer>
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              <text>2017-12-09</text>
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        <element elementId="41">
          <name>Description</name>
          <description>An account of the resource</description>
          <elementTextContainer>
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              <text>The Statement of Retained Earnings is used by the corporation, partnership, and other business where earnings are distributed.  This statement is used by accountants to compute and report ending retained earnings. </text>
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