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Mare Co's December 31,20x1 balance sheet reported the following current assets:
Cash 70,000
Accounts receivable 120,000
Inventories 60,000
Total: 250,000
An analysis of the accounts disclosed that accounts receivable consisted of the following:
Trade accounts 96,000
Allowance for uncollectible accounts (2,000)
Selling price of Mares unsold goods out on
Consignment 130% of cost, not included in Mare's
Ending inventory 26,000
Total: 120,000
Problem 1: At December 31, 20x1, the total of Mare's current asset is?
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