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The following account balances were selected from the records of beverage maker Blake Corporation at December 31, 2013, after all adjusting entries were completed: Common

The following account balances were selected from the records of beverage maker Blake Corporation at December 31, 2013, after all adjusting entries were completed:

Common stock (par $15; authorized 100,000 shares, issued 33,000 shares, of which 1,000 shares are held as treasury stock) $ 495,000
Additional paid-in capital

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