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Equipment with an estimated market value of $28,210 is offered for sale at $49,819. The equipment is acquired for $16,671 in cash and a note

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Equipment with an estimated market value of $28,210 is offered for sale at $49,819. The equipment is acquired for $16,671 in cash and a note payable of $21,407 due in 30 days. The amount used in the buyer's accounting records to record this acquisition is Oa. $44.881 Ob. $28.210 Oc $38078 Od. $16.671

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