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For Jordan Company, the following information is available: Patents $400,000 Short-term notes receivable 135,000 Copyrights 250,000 Long-term notes payable In Jordans balance sheet, intangible assets

For Jordan Company, the following information is available:

Patents $400,000

Short-term notes receivable 135,000

Copyrights 250,000

Long-term notes payable

In Jordans balance sheet, intangible assets should be reported at

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