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Im not sure if you can see the question I am referring to , but its stated to find the owners capital on March 1

Im not sure if you can see the question I am referring to, but its stated to find the owners capital on March 1st you take the $12663(owners capital) and take away the $9763(investments). And I am confused on where the $9763 came from. Like what was added or subtracted to get that $9763 as it was not mentioned before, and it is not stated how it was found.

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