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Which of the following will not appear on the Jan 2022 or Jan 2023 balance sheets? Mortgage payment owed and not yet repaid in 2022

Which of the following will not appear on the Jan 2022 or Jan 2023 balance sheets?

Mortgage payment owed and not yet repaid in 2022

Money borrowed in 2022 and not yet repaid

Feeder pigs purchased, fed, and sold in 2022

Tractor sold during 2022

Grain harvested in 2022 and put in storage

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