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On 1 January 2016 the following balances of expenses, amongst others, stood in the books of B Baxter: a) Lighting and heating (Dr) $192. b)

On 1 January 2016 the following balances of expenses, amongst others, stood in the books of B Baxter: a) Lighting and heating (Dr) $192. b) Insurance (Dr) $1,410. During the year ended 31 December 201...

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