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thanks

 

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dd

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 c

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c

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 c and d
The opening wip and closing wip should be 2000 and 3000 respectively instead of the figures quoted in the question (according to the orginal version of the exam questions- 2006 june). Otherwise, it's impossible to come up with any of the answers provided.

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d

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d

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thanks

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3q

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3q

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