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Smiley Corporation's current sales and partial balance sheet are shown below. This year
Sales $10,000
Balance Sheet: Liabilities
Accounts payable$1,000
Notes payable$2,500
Accruals$1,000
Total current liabilities$4,500
Long-term bonds$2,000
Total liabilities$6,500
Common stock$2,000
Retained earnings$2,500
Total common equity$4,500
Total liabilities & equity$11,000
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