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Brief Exercise 5-1 Harding Corporation has the following accounts included in its December 31, 2012, trial balance:


Brief Exercise 5-1
Harding Corporation has the following accounts included in its December 31, 2012, trial balance: Accounts Receivable $110,000; Inventory $290,000; Allowance for Doubtful Accounts $8,000; Patents $72,000; Prepaid Insurance $9,500; Accounts Payable $77,000; Cash $30,000.

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