=+The following additional information is taken from the records: a. Land was sold for $25. b. Equipment
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=+The following additional information is taken from the records:
a. Land was sold for $25.
b. Equipment was acquired for cash.
c. There were no disposals of equipment during the year.
d. The common stock was issued for cash.
e. There was a $65 credit to Retained Earnings for net income.
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