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This short exercise demonstrates the similarity and the difference between two ways to acquire plant assets. 1. (Click the icon to view the cases.) Compare the balances in all the accounts after making both sets of entries. Are the account balances the same or different? Journalize the transactions for cases A and B. (Record debits first, then credits. Exclude explanations from any joumai entries.) Let's begin with case A - Record the issuance of the common stock: More info