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Provided $ 7 0 , 0 0 0 of services on account. Collected $ 3 9 , 5 0 0 cash from accounts receivable. Paid

Provided $70,000 of services on account.
Collected $39,500 cash from accounts receivable.
Paid $26,000 of salaries expense for the year.
Roth adjusted the accounts using the following information from an accounts receivable aging schedule:

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