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2. (0,2 marks) Which of the following Journal Entries has no effect on the Profit and Loss Account ? a. DR Rent 1.000 CR Salaries 1.000 b. DR Receivables 2.000 CR Sales 2.000 c. DR Provision 3.000 CR Write-back from Provision 3.000 d. DR Depreciation 5.000 CR Accumulated Depreciation 5.000

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