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Summarized operations for J. R. Ross Co. for the month of July are as follows. Revenues earned: for cash $20,000; on account $70,000. Expenses incurred: for cash $26,000; on account $40,000. Indicate for J. R. Ross Co. 

(a) The total revenues, 

(b) The total expenses, and 

(c) Net income for the month of July.

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