To record the effect of the event of January 3, you made (how many?) change(s) to the
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To record the effect of the event of January 3, you made
(how many?) change(s) to the balance sheet (not counting the new totals and the new date) that were necessary. The change(s)
[did / did not] affect the equality that had existed between assets and liabilities 1 equity.
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