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Charlie and Maribelle Brown have owned and operated a retail furniture store for more than 20 years.

Charlie and Maribelle Brown have owned and operated a retail furniture store for more than 20 years. They have employed an independent CPA during this time to prepare various sales tax, payroll tax, and income tax returns, as well as financial statements for themselves and the bank from which they have borrowed money from time to time. They are considering selling the storee but are uncertain about how to establish an asking price.

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