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2. Stock Dividends The owners' Equity accounts for Hexagon International are Shown here : Common stock ($ 1 par value ) $ 30, 000 Capital

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2. Stock Dividends The owners' Equity accounts for Hexagon International are Shown here : Common stock ($ 1 par value ) $ 30, 000 Capital Surplus 185, 000 Retained earnings 627, 500 Total owners' Equity $842, 500

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