Yoshi Group reported in its reconciliation of net income to
Yoshi Group reported in its reconciliation of net income to cash flow from operations a decrease in wages and salaries payable of ¥21 million during the year. It provided data showing that cash payments for wages and salaries to employees for the year were ¥8,853 million. Compute the amount of Yoshi Group’s wages and salaries expense for the year.

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