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1 A B

Cash 200,000
Accounts Receivable 60,000
Inventory 160,000
Land 100,000
Building 190,000
Total 420,000 290,000 710,000
Note Payable 90,000
Mortgage Payable 20,000
A, Capital 340,000
B, Capital 320,000
Total 430,000 340,000 770,000

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