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For the past several years, Derrick Epstein operated a part time consulting business from his home. As of June 1 , 2011, derrick decided to

For the past several years, Derrick Epstein operated a part time consulting business
from his home. As of June 1 , 2011, derrick decided to move to rented quarters and to
operate the business, which was to be know as Luminary Consulting, on a full time basis.
Luminary Consulting entered into the following transactions during June:

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