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land value for 2022 was 110,00 and for 2023 is 104,000. the land was sold with a a gain of 7,400. Calculate amounts to enter

land value for 2022 was 110,00 and for 2023 is 104,000. the land was sold with a a gain of 7,400. Calculate amounts to enter in a statement of cash flows for 2023

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