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Seybert Systems accounts for its investment in Wang Engineering as available for sale. Seybert's balance in accumulated other comprehensive income with respect to the Wang

Seybert Systems accounts for its investment in Wang Engineering as available for sale. Seybert's balance in accumulated other comprehensive income with respect to the Wang investment is a credit balance of $28,000, and Seybert reports the investment at $140,000 on its balance sheet. Seybert purchased the Wang investment for (ignore taxes):

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