=+d. Received fees of $21,500 during March. e. Paid expenses as follows: wages, $6,000; rent, $2,500; utilities,

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=+d. Received fees of $21,500 during March.

e. Paid expenses as follows: wages, $6,000; rent, $2,500; utilities, $1,100; and miscellaneous,

$600.

f. Paid dividends of $2,000.

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