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The following financial information is from Shovels Construction Company:
Accounts payable$14,800
Buildings 88,000 Cash 11,600
Accounts receivable 10,800
Sales tax payable 3,300
Retained earnings 46,200
Supplies 40,100 Notes payable (due in 18 months) 32,000
Interest payable 2,400
Common stock 51,800
Problem 1: What is the amount of current assets, assuming the accounts above reflect normal activity?
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Putting human capital on the Balance Sheet would violate the:
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