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I need help on Problem 3-31A in W3 Assignment Problem Sets from 978-0-07-802590-7 (Fundamental Financial Accounting Concepts 9th ed). I am stuck/confused!!!

I need help on Problem 3-31A in "W3 Assignment Problem Sets" from 978-0-07-802590-7 (Fundamental Financial Accounting Concepts 9th ed). I am stuck/confused!!!

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