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Increase in accounts receivable $61,000 Increase in salaries payable 52,500 Decrease in inventory 35,500 Depreciation expense 48,000 Increase in prepaid insurance 3,500

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Increase in accounts receivable $61,000 Increase in salaries payable 52,500 Decrease in inventory 35,500 Depreciation expense 48,000 Increase in prepaid insurance 3,500

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