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Delta Corporation has paid a total of P 150,000 representing the salaries of its employees for the calendar year ended 200B. On December 31, of

Delta Corporation has paid a total of P 150,000 representing the salaries of its employees for the calendar year ended 200B. On December 31, of the same year, there were accrued salaries of P 50,000. How much salaries should be adjusted by the year-end?

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