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On February 5, 2020, García y Asociados SC conducted a cash count for ABC company as part of the 2019 financial audit, confirming a total cash amount of S/. 32,615.50. The audit included payment vouchers, receipts, and per diem documents, with a total of S/. 48,035.00 in sales and S/. 17,160.00 in purchases recorded. The cash count found S/. 2,532.50 in cash, matching the recorded amount, with no discrepancies reported.

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