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1 142. 假設調整前有預付費用$60,000,預收收入$12,000,應付費用$8,000,調整後預付費用$30,000,預收收入$6,000,應付費用$12,000,已知調整前淨利$62,800,則調整後淨利
A $34,800
B $28,000
C $82,800
D $74,800