000			00334nam a22001457a 4500
008			210312b ||||| |||| 00| 0 eng d
020			_a2900078025838
041			_aeng
080			_28th _a330.722.6
082			_a330.722.6
100			_a61
101			_aKF
245			_aIntermediate Accounting _cSpiceland, J. D
942			_2udc _cBK
999			_c56495 _d56495