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The Bockner Company shipped merchandise to Laetner Corporation on December 2 8 , 2 0 1 6 . Laetner received the shipment on January 3

The Bockner Company shipped merchandise to Laetner Corporation on December 28,2016. Laetner received the shipment on January 3,2017. December 31 is the fiscal year-end for both companies. The merchandise

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