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A company's balance sheet contained the following information: Common Stock $ 12,500 Total Assets $ 181,000 Accounts Payable 64,500 Retained Earnings 28,500 Notes Payable is

A company's balance sheet contained the following information:

Common Stock $ 12,500 Total Assets $ 181,000
Accounts Payable 64,500 Retained Earnings 28,500

Notes Payable is the only other item on the balance sheet. Notes Payable must equal:

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