Almost one shop closed every day in Scotland last year, according to figures.
A total of 353 stores closed during 2012, a rise of 14% from the previous year with card shops, jewellers and travel agents among the most common outlets to stop trading.
Bruce Cartwright, head of business recovery services at PwC in Scotland, said: "While the data is a little disappointing, it is important to acknowledge a number of businesses with closures had anticipated these for some time.
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