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Macintosh Picture Format  |  1995-12-10  |  13.4 KB  |  248x216  |  8-bit (52 colors)  |  [PICT/BABL]
   ocr: The Profit andLoss Account Having completed the manufacturing account a protit andl loss account can be drawn up. Profit and Loss Account E Sales 150000 less: Cost ofs sales 70500 Gross Profit 79500 less: Indirect Expenses 70000 Net Profit 9500