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Refer the following table. Focus Metals Inc. Comparative Balance Sheet Information November 30 (millions of $) 2020 2019 Cash $ 16 $ 86 Accounts

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Refer the following table. Focus Metals Inc. Comparative Balance Sheet Information November 30 (millions of $) 2020 2019 Cash $ 16 $ 86 Accounts receivable (net) 386 232 Inventory 60 53 Plant and equipment (net) 2,546 2,630 Accounts payable 262 178 Long-term notes payable* 1,700 2,260 Common shares 300 300 Retained earnings 746 263

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