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Sears, Roebuck & Co. (1975) 45 Cal.App.3d 1, 16 [“the ‘outstanding balance’ of any account is a net total shown to be owed when debits and credits in the account are compared”]; Peoples Finance Etc. Co. v. Bowman (1943) 58 Cal.App.2d 729, 734 [accounting generally means balancing credits and debits].) “The term ‘account’ involves ... ................
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