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John M. McCarthy, 74, a retired accountant in Escanaba, Mich., died Sunday in St. Francis Hospital in that city. Mr. McCarthy had his own accounting firm. Survivors include his wife, Helen; three sons, Michael, Charles and Joseph Pete; a daughter, Sharon Pete; six grandsons; two brothers; and three sisters. Mass for Mr. McCarthy will be said at 11 a.m. Wednesday in St. Joseph Catholic Church in Escanaba.