At the beginning of the current golf season, on April 1, 2018, the general ledger of In the Pines…

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At the beginning of the current golf season, on April 1, 2018, the general ledger of In the Pines Golf Shop showed Cash $4,200; Inventory $19,500; Common Shares $12,000; and Retained Earnings $11,700. In the Pines Golf Shop uses a perpetual inventory system.

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