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How to analyze this T Account. Owners Capital Debit side: 12/30/X1- $100 Credit side: 1/31/X1- $50 4/31/X1- $40 12/31/X1- $60

How to analyze this T Account.

Owners Capital

Debit side: 12/30/X1- $100

Credit side: 1/31/X1- $50

4/31/X1- $40

12/31/X1- $60

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