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I'm having difficulty with Chapter 2 of College Accounting, A Career Approach 13e by Cathy J. Scott. I am tasked with the homework assignment Exercise

I'm having difficulty with Chapter 2 of College Accounting, A Career Approach 13e by Cathy J. Scott. I am tasked with the homework assignment Exercise 2.3, and I am confused and overthinking this. I need some visual help.

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