=+4. Duck and Swan are equal partners carrying on a retail business at Poole and a branch

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=+4. Duck and Swan are equal partners carrying on a retail business at Poole and a branch at Pond. The balances on the books at 31st March, 1962, were:

Head Office Partners Capital Duck Swan Premises Fixtures and Fittings Debtors and Creditors Stock 1 Apl. 1961 Purchases & Sales Balance at Bank Cash General Expenses Goods to Branch Branch Account Cr,

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