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23. A,B and C have a partnership as follows: Partner C retires and the partnership pays him $45,000. what is the balance is Partner A

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23. A,B and C have a partnership as follows: Partner C retires and the partnership pays him $45,000. what is the balance is Partner A Capital account after the sale and assuming Goodwill is recognized by all of the partners? a. $100,000 b. $72,000 c. $65,000 d. $75,000

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