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depreciable lives and estimated salvage values for plant and equipment. ... $31,000) 29,000 Accounts receivable (of which $50,000 is pledged as collateral on a bank loan) 161,000 Less: Allowance for doubtful accounts (12,000) 149,000 Interest receivable [($40,000 X 6%) X 8/12] 1,600 Inventories at lower of cost (determined using LIFO) or market ... ................
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