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C! No idea why : (
Explanation is next
Explanation: Liability on December 31, 2004 = ($18 - 15) x 400,000 x 2/3.
If anyone can clarify this, cause I am totally lost. My idea was
(36-30) * 100,000 / 2 = 300,000
Where numbers like 18 and 15 come from?…

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