The Author use juxtaposition to show Paul Berlin because he have seen it so that why he wrote it
B I think sorry if I am not right
They have the same amount of alcohol
Explanation:
<h3>The business entity concept states </h3><h3>that the transactions associated with a business must be separately</h3><h3> recorded from those of its owners</h3><h3> or other businesses. Doing so requires the use of separate accounting records for the organization that completely </h3><h3>exclude the assets and liabilities of any other entity or the owner.</h3>