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For 33, if you do not subtract A/P then the result is 1219 which is not an option.  In the readings, some definitions of total debt include all liabilities.  it is bizarre and their use seems arbitrary to me.  
For 34, this was tricky but same reason.  If you back out the notes payable, the result is not an option.  This just wastes a lot of time IMO and an annoyance if actual exam is like this

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