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Cantrell Industries spent $386,000 to purchase equipment three years ago. This equipment is currently valued at $276,000 on todays balance sheet but could actually be

Cantrell Industries spent $386,000 to purchase equipment three years ago. This equipment is currently valued at $276,000 on todays balance sheet but could actually be sold for $298,000. Net working capital is $56,000 and long-term debt is $171,000. What is the book value of shareholders equity?

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