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3) If interest received amounted to $45,700 for the year, and the interest receivable account began the year with a balance of $3,250 and ended the year with a balance of $5,400, the interest revenue reported on the income statement for the year was: A) $47,850 B) $48,950 C) $43,550 D) $40,300 4) Salary payable at January 1, 2010, was $45,690 and at December 31, 2010, was $53,420. If the income statement reported salary expense of $319,640 for the year ended December 31, 2010, the cash payments to employees during the same time period would be: A) $311910 B) $327,370 C) $319,640 D) $273.950 5) Hailey Beach Resort reports beginning property, plant, and equipment, net of amortization, of $645,000 and an ending amount of $732,500. The income statement shows amortization of $48,300 and a $5,600 loss on sale of property, plant, and equipment. Patton Park acquired $213,000 of property, plant, and equipment during the year. The cash received from the sale of property, plant, and equipment is: A) $71,600 B) $125,500 C) $82,800 I D) $77,200