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Can you explain step by step? Thanks 3. Calamar Corp. is a public company that applies IFRS. Calamar Corp's trial balance included the following account

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3. Calamar Corp. is a public company that applies IFRS. Calamar Corp's trial balance included the following account balances at December 31,204 : In Calamar's December 31, 20x4 statement of financial position, the current assets total is: A. $104,500 B. $90,500 C. $86,500 D. $73,500

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