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Pop owns 82% of the common stock of Sugar. On December 31, 2017, Pop's Receivables include $315,607 that Pop advanced to Sugar. What portion (stated

Pop owns 82% of the common stock of Sugar. On December 31, 2017, Pop's Receivables include $315,607 that Pop advanced to Sugar. What portion (stated in dollars) of the intercompany receivable should be eliminated in preparing Pop's consolidated financial statements?

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