OPINION
ORME, Judge:
¶ 1 Prosper, Inc. petitions for review of the Workforce Appeals Board's decision affirming the award of unemployment benefits to Katrina Iversen. Prosper argues that the Board erroneously applied the "residuum rule" in concluding that Prosper failed to sustain its burden of proof because Prosper relied exclusively on hearsay evidence. We agree with Prosper that the Board misapplied the residuum rule.
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