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11.19 Which of the following are not examples of payables of a business?
1 An estimation of tax owed to the tax authority for the year just ended
2 $500 owed to a supplier for invoiced goods
3 An estimation of probable repair costs under warranty claims
A 1,2, and 3
B 1 only
C 1 and 3 only
D 2 only
答案：C
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