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2 9 n 4 9 5 0 Savor Co . had $ 1 0 0 , 0 0 0 in accrual basis pretax income for

29n
49
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Savor Co. had $100,000 in accrual basis pretax income for the year. At year end, accounts receivable had increased by $10,000 and accounts payable had decreased by $6,000 from their prior year-end balances. Under the cash basis of accounting, what amount of pretax income should Savor report for the year?
$96,000
$84,000
$116,000
$104,000
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