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Xavier Ignacio, the owner, invested P200, 000 of his personal funds and two (2) units of his personal computers which he originally acquired at P25,

Xavier Ignacio, the owner, invested P200, 000 of his personal funds and two (2) units of his personal computers which he originally acquired at P25, 000 each but has a current value of P18, 000 each into the business.

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