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1 163. 結算工作底稿中,調整前試算表欄的預付廣告費為$12,500及廣告費$2,000,調整分錄欄貸方列預付廣告費$7,000,在損益表欄之廣告費應為
A 借方$9,000
B 借方$5,000
C 借方$7,000
D 貸方$7,000