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What amount should appear in the group’s consolidated balance sheet at 31 December 2002 for accumulated
profits?

A   $266,000
B   $338,000
C   $370,000
D   $245,000

D 210 + 160 – 72 – 32 – 21 = 245

a

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a

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a

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[em13]

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 ss

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thanks

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ths

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