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Hiroki is a carpenter in Dallas. Paul is a baker in Fort Worth. Hiroki needs...

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Accounting

Hiroki is a carpenter in Dallas. Paul is a baker in Fort Worth. Hiroki needs a cake for his daughters birthday party and Paul needs a new pantry built in his bakery. Hiroki builds the pantry in exchange for Pauls baking the cake for Hirokis daughter. Do either Hiroki or Paul have income as a result?

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