University of Nebraska–Lincoln
Jan. 1, 2001: Sold 50 shares to Chillingworth Corporation in exchange for equipment. The book value of the equipment on Chillingworth’s balance sheet was $1,700. Its market value at the time of transfer was $2,000. Its current market value is $2,500. July 15, 2002: Sold 100 shares to Arthur Dimmesdale for a total of $6,000 cash. ................
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