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Inventory Equipment, net Patent Long-term debt Common shares Retained earnings Carrying Amount $ 60,000 Fair Value $ 68,000 276,000 270,000 40,000 180,000 160,000 175,000

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Inventory Equipment, net Patent Long-term debt Common shares Retained earnings Carrying Amount $ 60,000 Fair Value $ 68,000 276,000 270,000 40,000 180,000 160,000 175,000 ? 42,000 ?

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