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(4) The following information pertains to the transfer of real estate in regards to a troubled debt restructuring by Sigma co to Beta Co, in

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(4) The following information pertains to the transfer of real estate in regards to a troubled debt restructuring by Sigma co to Beta Co, in full settlement of Sigma's liability to Beta Carrying amount of liability settled $275,000 Carrying amount of real estate transferred $250,000 Fair value of real estate transferred 5400 000

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