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Arvestati palka 1500 eurot. Raamatupidaja teeb raamatupidamiskande
D Palgavõlg 1500 K Palgakulu 1500
D Palgavõlg 1500 K Arvelduskonto 1500
D Palgakulu 1500 K Palgavõlg 1500
D Palgakulu 1500 K Arvelduskonto 1500
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