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Tara Westmont, the proprietor of Tiptoe Shoes, had annual revenues of $185,000, expenses of$103,700, and withdrew $18,000 from the business during the current year. The owner's capital account before closing had a balance of $297,000. The Net Income for the year is:（）

A、$185,000
B、
B、 $63,300
C、
C、 $360,300
D、
D、 $81,300

发布时间：2025-03-04 04:52:08

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答案：D. $81,300

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Tara Westmont, the proprietor of Tiptoe Shoes, had annual revenues of $185,000, expenses of$103,700, and withdrew $18,000 from the business during the current year. The owner's capital account before closing had a balance of $297,000. The Net Income for the year is:（ ）