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the relation is that the normal heart beat of humans is 72 times per minute, as we start running the heart beat gets on increasing till 120 times per minute and when we sleaps the heart beat is 52 per minute that is much less. the normal heart beat of a newly born baby is 120 to 180 beats per minute, while heart beat of an old age person is 60 to 100 beats per minute this all is a magic of maths

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Q: Is mathematics the heartbeat of accounting?
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