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Description Debit Credit Common Shares 5.040.000 Contributed Surplus 545.000 Retained Earnings 7.015.000 Cash 12.600.000 Place only one T in each row below indicating the

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Description Debit Credit Common Shares 5.040.000 Contributed Surplus 545.000 Retained Earnings 7.015.000 Cash 12.600.000 Place only one "T" in each row below indicating the impact of the share reacquisition journal entry on the following financial statement metrics. Not Positive Negative No Impact Determinable Earnings Per Share Revenue Debt to Equity Ratio

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