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The before-tax income for Pearl Co. for 2020 was $97,000 and $72,300 for 2021. However, the accountant noted that the following errors had been made:

The before-tax income for Pearl Co. for 2020 was $97,000 and $72,300 for 2021. However, the accountant noted that the following errors had been made: 1. Sales for 2020 included amounts of $38,500?...

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