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Step 3 the net amount of nonoperating revenues, gains, nonoperating expenses and losses is combined with the operating income to arrive at the net income. A third preference applicant must have an approved immigrant petition for alien worker, employment fourth preference (e4): certain special immigrants. E4-7 (l02,3,4) (multiple-step and single-step statements) the accountant of latifa shoe co has piled the following information from the.
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