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The comparative balance sheet of Livers Inc. for December 3 1 , 2 0 Y 3 and 2 0 Y 2 , is as follows:

The comparative balance sheet of Livers Inc. for December 31,20Y3 and 20Y2, is as follows:
\table[[,1,Dec. 31,20Y3,Dec. 31,20Y2
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