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OFFICE MEMORANDUM Date: 01/01/19 To: Michael Brown SUBJECT: 1. Michael Brown donated his motor vehicle to the firm. Original cost: $15,000. Current market value: $3,000

OFFICE MEMORANDUM Date: 01/01/19 To: Michael Brown SUBJECT: 1. Michael Brown donated his motor vehicle to the firm. Original cost: $15,000. Current market value: $3,000 in exchange for ordinary shares...

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