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Hall Company provides the following year end balances: PBO $ 500,000; PA $420,000; AOCI Net Pension Gains $23,000. The following accounts and amounts would be

Hall Company provides the following year end balances: PBO $ 500,000; PA $420,000; AOCI Net Pension Gains $23,000. The following accounts and amounts would be reported on the 12/31 balance sheet:

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