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POST. ITEM DATE POST. REF DEBIT 60,000.00 Accounts payable ACCOUNT CREDIT DATE ITEM POST. REF DEBIT 60,000.00 Apr. 2 7,000 Apr. 3 500 Apr. 10

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POST. ITEM DATE POST. REF DEBIT 60,000.00 Accounts payable ACCOUNT CREDIT DATE ITEM POST. REF DEBIT 60,000.00 Apr. 2 7,000 Apr. 3 500 Apr. 10 J22 8,200 9,000 Apr. 16 Apr. 24 8,500 Apr. 30 6,000 J3 32,700 V Apr. 30 J3 ACCOUNT Bob Night, Capital DATE ITEM POST. REF DEBIT CREDIT 60,000.00 ACCOUNT NO. 202 BALANCE CREDIT DEBIT 60,000.00 7,000 500 x 8,200 9,000 X 8,500 X 6,000 x 32,700 ACCOUNT NO. BALANCE DEBIT CREDIT

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