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The following T account is a summary of the cash account of Holmes Company.
Cash (Summary Form)
Balance, Jan. 1
8,000
Receipts from customers
364,000
Payments for goods
200,000
Dividends on stock investments
6,000
Payments for operating expenses
140,000
Proceeds from sale of equipment
36,000
Interest paid
10,000
Proceeds from issuance of
Taxes paid
bonds payable
300,000
Dividends paid
40,000
Balance, Dec. 31
316,000
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