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Tan Corporation of Japan has two regional divisions with headquarters in Osaka and Yokohama. Selected data on the two divisions follow: table [ [

Tan Corporation of Japan has two regional divisions with headquarters in Osaka and Yokohama. Selected data on the two divisions follow:

\

table

[[,

Division

], [

Sales

,

Osaka,Yokohama

], [

Net operating income,

9, 300, 000,

23, 000, 000

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