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100   $a20030910d1970----km-y0itay50------ba
101 0 $aeng
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200 1 $aFinancial accounting$fWalter B. Meigs, Charles E. Johnson, A.N. Mosich
210   $aNew York$cMcGraw-Hill$d1970
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701  1$aJohnson,$bCharles E.$0112394
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