CST-L3 Tutor Guide - CPCAB
The difference between the two Accounts Payable amounts is $27. When 27 is divided by 9 you get 3 with no remainder, so you have a transposition. If the difference between the two numbers had been 22, when you divide by 9 you get 2 with 4 remaining so you do not have a transposition. ................
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