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a.Common Stock 160,000 Other Contributed Capital 92,000 Retained Earnings 43,000 Difference between implied and book value 56,000 (351,000/100% - (160,000+92,000+43,000)
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a. Common Stock 160,000 Other Contributed Capital 92,000 Retained Earnings 43,000 Difference between implied and book value 56,000
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