As of December $31,$ Year $1,$ Moss Company had total cash of $$195,000,$ notes payable of $$90,500,$ and common stock of $$84,500.$

During Year $2,$ Moss earned $$42,000$ of cash revenue, paid $$24,000$ for cash expenses, and paid a $$3,000$ cash dividend to the stockholders.

$\backslash$table$[[$F$,$G$],[,],[$$$195,000,],[$$$90,500,$$$84,500$

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