WOODBRIDGE, N.J. -- Pathmark Stores here last week reported net income and lower sales for its first quarter ended April 30. 8 million charge related to accounting changes. Operating earnings declined 2.8% in the 13-week quarter to $38.9 million from $40 million. Sales totaled $1.02 billion, a decrease of 4.9%. Pathmark attributed the decline to the exclusion of results from five supermarkets expected to be closed or sold in 1994. Jack Futterman, chairman and chief executive officer, ...

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