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Why are the Share capital and reserves not includes as assets? And, Why is the value of inventory 15,327 and not 14,310? (Is this a

Why are the Share capital and reserves not includes as assets?

And,

Why is the value of inventory 15,327 and not 14,310? (Is this a typo?)

image text in transcribed Total Assets: = Sales + Inventory + Receivables + Bank + Cash =3,41,726+15,327+49,633+3,295+20,877=4,31,858

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