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a. Balance in the retained earnings, January 1, Year 3 $ 19,600 b. Balance in the temporary accounts, January 1, Year 2 c. Closing

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a. Balance in the retained earnings, January 1, Year 3 $ 19,600 b. Balance in the temporary accounts, January 1, Year 2 c. Closing retained earnings, December 31, Year 1 d. Balance in the retained earnings, June 30, Year 2

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