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The following data were taken from the SFP accounts of Grouper Corporation on December 31, 2020: Current assets $ 1,013,000 FV-NI investments 816,000 Common

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The following data were taken from the SFP accounts of Grouper Corporation on December 31, 2020: Current assets $ 1,013,000 FV-NI investments 816,000 Common shares (unlimited authorized, 560.000 shares issued and outstanding) 6,160,000 Contributed surplus 310,000 1,870,000 Retained earnings

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