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5. Paid the office receptionist $4,500, with $1,500 owed for work in the prior quarter and the rest for work in the current quarter.

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5. Paid the office receptionist $4,500, with $1,500 owed for work in the prior quarter and the rest for work in the current quarter. The amount due for work completed last quarter was recorded as an expense and a liability, wages payable.

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