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A firm has common stock of $82, paid-in surplus of $180, total liabilities of $370, current assets of $310, and net fixed assets of $520.

A firm has common stock of $82, paid-in surplus of $180, total liabilities of $370, current assets of $310, and net fixed assets of $520. What is the amount of the shareholders' equity?

$150

$460

$830

$632

$500

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