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March is _____ month of the year.

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three    third    five    fifth  
March    January    February    April  
first   second   third   fourth  
March  April  May  June  
June    July    March    April  
three   third   the three   the third  
Include the cost of the equipment because it is a known, committed expense in March  Do not include the cost of the equipment because it will not be delivered in March  Recognize the expense in May when the invoice arrives  Recognize the expense when the invoice is processed in June  

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