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A firm has common stock of $81, paid-in surplus of $170, total liabilities of $365, current assets of $300, and fixed assets of $510. What

A firm has common stock of $81, paid-in surplus of $170, total liabilities of $365, current assets of $300, and fixed assets of $510. What is the amount of the shareholders' equity?

$145

$616

$495

$445

$810

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