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n December 3 1 , 2 0 2 5 , ABC Farm Equipment Company sold an apple harvesting machine to Johnson Brothers Farm, Inc. Johnson

n December 31,2025, ABC Farm Equipment Company sold an apple harvesting machine to Johnson Brothers Farm, Inc. Johnson
Brothers Farm gave ABC a 2-year, $120,000,8% note. Johnson Brothers had previously sought a bank loan for this purchase and was
told the bank would charge 10% inter

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