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Virtual Golf Corporation operates indoor golf simulators that allow individual customers and golf club members to experience courses like Pebble Beach and Augusta without leaving

Virtual Golf Corporation operates indoor golf simulators that allow individual customers and golf club members to experience courses like Pebble Beach and Augusta without leaving their own neighbourhoods. Its stores are located in rented space in malls and shopping centres. During its first month of business, which ended April 30, Virtual Golf Corporation completed seven transactions with the dollar effects indicated in the following schedule: Assets = Liabilities + Shareholders

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