Sherman, P.J.
The plaintiff, KMG Main Hurdman, Inc. ("KMG"), brought this action against Hood Sailmakers, Inc. ("Hood") to recover the balance due for accounting services allegedly rendered to Hood. While two counts of the complaint were based on contract theories of recovery, Counts III and IV were claims for the balance due under a promissory note executed by Hood which purported to represent Hood's indebtedness for the accounting services in question.
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