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1 141. 大新公司本年度利息收入$75,000,年初有應收利息$5,000,預收利息$4,000,年底有應收利息$2,000,該年度共收現金利息$76,000,則年終預收利息應為
A $5,000
B $4,000
C $3,000
D $2,000