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Tungsten Company, Incorporated, sells heavy construction equipment. There are $15,000$ shares of capital stock outstanding. The annual fiscal period ends on December $31.$ The following condensed trial balance was taken from general ledger on December $31,$ Current Year:

$\backslash$table$[[,,],[$Account Titles,Debit,Credit$],[$Accounts receivable $($net$),\backslash$table$[[$$$35,000$