Concept explainers
(a)
Debt investments: It refers to the investments made in debts by the investor for which it lends funds to the borrowing company at a predetermined interest and the debt amount is repaid on the maturity date. For example, corporate bonds, government bonds, certificate of deposits.
Stock Investments: It refers to the investment in a financial instrument known as stock that, gives the right of ownership to an investor equal to the amount invested in the company. Thus, it enables a stockholder to claim in the profits and the assets of the company.
To Record: The transactions and post to the accounts Debt Investments and Stock Investments.
(a)
Explanation of Solution
Journalize the investments transactions for Company N.
Record the purchase entry of stock investment.
Date | Accounts and Description | Post Ref. | Debit ($) | Credit ($) | |
2017 | |||||
February | 1 | Stock Investments | 51,600 | ||
Cash | 51,600 | ||||
(To record the purchase of stock of Company L) |
Table (1)
Description:
- Stock Investments is an asset account. The amount has increased due to purchase of stock investment; therefore, debit Stock Investments account with $51,600.
- Cash is an asset account. The amount has decreased because the stock investment is purchased for cash; therefore, credit Cash account with $51,600.
Record the purchase entry of stock investment.
Date | Accounts and Description | Post Ref. | Debit ($) | Credit ($) | |
2017 | |||||
March | 1 | Stock Investments | 18,500 | ||
Cash | 18,500 | ||||
(To record the purchase of stock of Company NC) |
Table (2)
Description:
- Stock Investments is an asset account. The amount has increased due to purchase of stock investment; therefore, debit Stock Investments account with $18,500.
- Cash is an asset account. The amount has decreased because the stock investment is purchased for cash; therefore, credit Cash account with $18,500.
Record the purchase entry of debt investment.
Date | Accounts and Description | Post Ref. | Debit ($) | Credit ($) | |
2017 | |||||
April | 1 | Debt Investments | 70,000 | ||
Cash | 70,000 | ||||
(To record the purchase of debt investments) |
Table (3)
Description:
- Debt Investments is an asset account. The amount has increased due to purchase of stock investment; therefore, debit Debt Investments account with $70,000.
- Cash is an asset account. The amount has decreased because the debt investment is purchased for cash; therefore, credit Cash account with $70,000.
Record the receipt entry of dividend on stock investment.
Date | Accounts and Description | Post Ref. | Debit ($) | Credit ($) | |
2017 | |||||
July | 1 | Cash | 960 | ||
Dividend Revenue | 960 (1) | ||||
(To record receipt of dividend on stock investments) |
Table (4)
Working Note:
Compute amount of dividend received on Company L’s stock.
Description:
- Cash is an asset account. The amount has increased because interest is received; therefore, debit Cash account with $960.
- Dividend Revenue is a revenue account. Revenue increases
stockholders’ equity account. Therefore, credit Dividend Revenue account with $960.
Record the sale entry of stock investment.
Date | Account Titles and Description | Post Ref. | Debit ($) | Credit ($) | |
2017 | |||||
August | 1 | Cash | 8,400 | ||
Loss on Sale of Stock Investments | 200 (3) | ||||
Stock Investments | 8,600 (2) | ||||
(To record the sale of stock investment) |
Table (5)
Working Notes:
Compute cost of stock investment sold.
Compute realized gain (loss) on sale of stock.
Description:
- Cash is an asset account. The amount has increased because the asset is disposed and cash is received; therefore, debit Cash account with $8,400.
- Loss on Sale of Stock Investments is an equity account. Since loss has occurred from disposal, the Equity is decreased; therefore, debit Loss on Sale of Stock Investments account with $200.
- Stock Investments is an asset account. The amount has decreased because the asset is disposed; therefore, credit Stock Investments account with $8,600.
Record the receipt entry of dividend on stock investment.
Date | Accounts and Description | Post Ref. | Debit ($) | Credit ($) | |
2017 | |||||
September | 1 | Cash | 1,000 | ||
Dividend Revenue | 1,000 (4) | ||||
(To record receipt of dividend on stock investments) |
Table (6)
Working Note:
Compute amount of dividend received on Company NC’s stock.
Description:
- Cash is an asset account. The amount has increased because interest is received; therefore, debit Cash account with $1,000.
- Dividend Revenue is a revenue account. Revenue increases stockholders’ equity account. Therefore, credit Dividend Revenue account with $1,000.
Record the receipt entry of semiannual interest on debt investment.
Date | Accounts and Description | Post Ref. | Debit ($) | Credit ($) | |
2017 | |||||
October | 1 | Cash | 2,800 | ||
Interest Revenue | 2,800 (5) | ||||
(To record receipt of semiannual interest on debt investments) |
Table (7)
Working Note:
Compute amount of interest received on bonds invested in Company T.
Description:
- Cash is an asset account. The amount has increased because interest is received; therefore, debit Cash account with $2,800.
- Interest Revenue is a revenue account. Revenue increases stockholders’ equity account. Therefore, credit Interest Revenue account with $2,800.
Record the sale entry of debt investment.
Date | Account Titles and Description | Post Ref. | Debit ($) | Credit ($) | |
2017 | |||||
October | 1 | Cash | 75,700 | ||
Gain on Sale of Debt Investments | 5,700 (6) | ||||
Debt Investments | 70,000 | ||||
(To record the sale of debt investment) |
Table (8)
Working Note:
Calculate the realized gain (loss) on sale of bonds.
Particulars | Amount ($) |
Cash proceeds from sale of bonds | 75,700 |
Less: Cost of bonds | 70,000 |
Gain (loss) on sale of bonds | 5,700 |
(6)
Table (9)
Description:
- Cash is an asset account. The amount has increased because the asset is disposed and cash is received; therefore, debit Cash account with $75,700.
- Gain on Sale of Debt Investments is an equity account. Since gain has occurred from disposal, the Equity is increased; therefore, credit Gain on Sale of Debt Investments account with $5,700.
- Debt Investments is an asset account. The amount has decreased because the asset is disposed; therefore, credit Debt Investments account with $70,000.
Prepare T-accounts of Debt Investment account, and Stock Investment accounts from the above transactions recorded.
Stock Investments Account:
Stock Investments | ||||||
Date | Details | Debit ($) | Date | Details | Credit ($) | |
February 1 | Cash | 51,600 | August 1 | Cash | 8,400 | |
March 1 | Cash | 18,500 | August 1 | Loss on sale of stock investments | 200 | |
December 31 | Balance | $61,500 | ||||
December 31 | Total | 70,100 | December 31 | Total | 70,100 |
Table (10)
Debt Investments Account:
Debt Investments | ||||||
Date | Details | Debit ($) | Date | Details | Credit ($) | |
April 1 | Cash | 70,000 | October 1 | Cash | 75,700 | |
October 1 | Gain on sale | 5,700 | December 31 | Balance | 0 | |
December 31 | Total | 75,700 | December 31 | Total | 75,700 |
Table (11)
(b)
To Prepare: The
(b)
Explanation of Solution
Record the unrealized loss on trading securities.
Date | Account Titles and Description | Post Ref. |
Debit ($) | Credit ($) | |
2017 | |||||
December | 31 | Unrealized Loss–Income | 7,500 (7) | ||
Fair Value Adjustment–Trading | 7,500 | ||||
(To record unrealized loss on trading securities) |
Table (12)
Description:
- Unrealized Loss–Income is an adjustment account to report loss on adjusting investment cost at fair market value. Since loss has occurred while adjusting; therefore, debit Unrealized Loss–Income account with $7,500.
- Fair Value Adjustment–Trading is a contra-asset account. The account shows a credit balance since the market price has decreased (loss); therefore, credit Fair Value Adjustment–Trading with $7,500.
Working Notes:
Compute the unrealized
Investment | Fair Value ($) | Cost ($) | Unrealized Loss ($) |
(A) | (B) | (C) = (A) – (B) | |
Company L |
39,000
|
43,000
| (4,000) |
Company NC |
15,000
|
18,500
| (3,500) |
Total | 54,000 | 61,500 | (7,500) |
(7)
Table (13)
(c)
To Prepare: The investments section of balance sheet of Company N.
(c)
Explanation of Solution
Prepare the balance sheet of Company N.
Company N | |
Balance Sheet (Partial) | |
December 31, 2017 | |
Particulars | Amount ($) |
Investments | |
Investment in stock of less than 20% owned in companies, at fair value | 54,000 |
Table (14)
(d)
To Identify: The income statement accounts and present the statement classification of each account.
(d)
Explanation of Solution
Prepare the presentation of related income statement accounts pertaining to stock and debt investments.
Company N | |
Income Statement (Partial) | |
December 31, 2017 | |
Particulars | Amount ($) |
Other Revenues and Gains: | |
Dividend revenue | $1,960 |
Interest revenue | 2,800 |
Gain on sale of debt investment | 5,700 |
Other Expenses and Losses: | |
Loss on sale of stock investment | 200 |
Unrealized loss–Income | 7,500 |
Table (15)
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Chapter AH Solutions
FINANCIAL ACCT.:TOOLS...(LL)-W/ACCESS
- Frost Company has accumulated the following information relevant to its 2019 earningsper share. 1. Net income for 2019: 150,500. 2. Bonds payable: On January 1, 2019, the company had issued 10%, 200,000 bonds at 110. The premium is being amortized in the amount of 1,000 per year. Each 1,000 bond is currently convertible into 22 shares of common stock. To date, no bonds have been converted. 3. Bonds payable: On December 31, 2017, the company had issued 540,000 of 5.8% bonds at par. Each 1,000 bond is currently convertible into 11.6 shares of common stock. To date, no bonds have been converted. 4. Preferred stock: On July 3, 2018, the company had issued 3,800 shares of 7.5%, 100 par, preferred stock at 108 per share. Each share of preferred stock is currently convertible into 2.45 shares of common stock. To date, no preferred stock has been converted and no additional shares of preferred stock have been issued. The current dividends have been paid. 5. Common stock: At the beginning of 2019, 25,000 shares were outstanding. On August 3, 7,000 additional shares were issued. During September, a 20% stock dividend was declared and issued. On November 30, 2,000 shares were reacquired as treasury stock. 6. Compensatory share options: Options to acquire common stock at a price of 33 per share were outstanding during all of 2019. Currently, 4,000 shares may be acquired. To date, no options have been exercised. The unrecognized compens Frost Company has accumulated the following information relevant to its 2019 earnings ns is 5 per share. 7. Miscellaneous: Stock market prices on common stock averaged 41 per share during 2019, and the 2019 ending stock market price was 40 per share. The corporate income tax rate is 30%. Required: 1. Compute the basic earnings per share. Show supporting calculations. 2. Compute the diluted earnings per share. Show supporting calculations. 3. Indicate which earnings per share figure(s) Frost would report on its 2019 income statement.arrow_forwardComprehensive The following are Farrell Corporations balance sheets as of December 31, 2019, and 2018, and the statement of income and retained earnings for the year ended December 31, 2019: Additional information: a. On January 2, 2019, Farrell sold equipment costing 45,000, with a book value of 24,000, for 19,000 cash. b. On April 2, 2019, Farrell issued 1, 000 shares of common stock for 23,000 cash. c. On May 14, 2019, Farrell sold all of its treasury stock for 25,000 cash. d. On June 1, 2019, Farrell paid 50, 000 to retire bonds with a face value (and book value) of 50, 000. e. On July 2, 2019, Farrell purchased equipment for 63, 000 cash. f. On December 31, 2019, land with a fair market value of 150,000 was purchased through the issuance of a long-term note in the amount of 150,000. The note bears interest at the rate of 15% and is due on December 31, 2021. g. Deferred taxes payable represent temporary differences relating to the use of accelerated depreciation methods for income tax reporting and the straight-line method for financial statement reporting. Required: 1. Prepare a spreadsheet to support a statement of cash flows for Farrell for the year ended December 31, 2019, based on the preceding information. 2. Prepare the statement of cash flows. (Appendix 21.1) Spreadsheet and Statement Refer to the information for Farrell Corporation in P21-13. Required: 1. Using the direct method for operating cash flows, prepare a spreadsheet to support a 2019 statement of cash flows. (Hint: Combine the income statement and December 31, 2019, balance sheet items for the adjusted trial balance. Use a retained earnings balance of 291,000 in this adjusted trial balance.) 2. Prepare the statement of cash flows. (A separate schedule reconciling net income to cash provided by operating activities is not necessary.)arrow_forwardComprehensive The following are Farrell Corporations balance sheets as of December 31, 2019, and 2018, and the statement of income and retained earnings for the year ended December 31, 2019: Additional information: a. On January 2, 2019, Farrell sold equipment costing 45,000, with a book value of 24,000, for 19,000 cash. b. On April 2, 2019, Farrell issued 1,000 shares of common stock for 23,000 cash. c. On May 14, 2019, Farrell sold all of its treasury stock for 25,000 cash. d. On June 1, 2019, Farrell paid 50,000 to retire bonds with a face value (and book value) of 50,000. e. On July 2, 2019, Farrell purchased equipment for 63,000 cash. f. On December 31, 2019. land with a fair market value of 150,000 was purchased through the issuance of a long-term note in the amount of 150,000. The note bears interest at the rate of 15% and is due on December 31, 2021. g. Deferred taxes payable represent temporary differences relating to the use of accelerated depreciation methods for income tax reporting and the straight-line method for financial statement reporting. Required: 1. Prepare a spreadsheet to support a statement of cash flows for Farrell for the year ended December 31, 2019, based on the preceding information. 2. Prepare the statement of cash flows.arrow_forward
- Selected transactions completed by Equinox Products Inc. during the fiscal year ended December 31, 2016, were as follows: a. Issued 15,000 shares of 20 par common stock at 30, receiving cash. b. Issued 4,000 shares of 80 par preferred 5% stock at 100, receiving cash. c. Issued 500,000 of 10-year, 5% bonds at 104, with interest payable semiannually. d. Declared a quarterly dividend of 0.50 per share on common stock and 1.00 per share on preferred stock. On the date of record, 100,000 shares of common stock were outstanding, no treasury shares were held, and 20,000 shares of preferred stock were outstanding. e. Paid the cash dividends declared in (d). f. Purchased 7,500 shares of Solstice Corp. at 40 per share, plus a 150 brokerage commission. The investment is classified as an available-for-sale investment. g. Purchased 8,000 shares of treasury common stock at 33 per share. h. Purchased 40,000 shares of Pinkberry Co. stock directly from the founders for 24 per share. Pinkberry has 125,000 shares issued and outstanding. Equinox Products Inc. treated the investment as an equity method investment. i. Declared a 1.00 quarterly cash dividend per share on preferred stock. On the date of record, 20,000 shares of preferred stock had been issued. j. Paid the cash dividends to the preferred stockholders. k. Received 27,500 dividend from Pinkberry Co. investment in (h). l. Purchased 90,000 of Dream Inc. 10-year, 5% bonds, directly from the issuing company, at their face amount plus accrued interest of 375. The bonds are classified as a heldtomaturity long-term investment. m. Sold, at 38 per share, 2,600 shares of treasury common stock purchased in (g). n. Received a dividend of 0.60 per share from the Solstice Corp. investment in (f). o. Sold 1,000 shares of Solstice Corp. at 45, including commission. p. Recorded the payment of semiannual interest on the bonds issued in (c) and the amortization of the premium for six months. The amortization is determined using the straight-line method. q. Accrued interest for three months on the Dream Inc. bonds purchased in (l). r. Pinkberry Co. recorded total earnings of 240,000. Equinox Products recorded equity earnings for its share of Pinkberry Co. net income. s. The fair value for Solstice Corp. stock was 39.02 per share on December 31, 2016. The investment is adjusted to fair value, using a valuation allowance account. Assume Valuation Allowance for Available-for-Sale Investments had a beginning balance of zero. Instructions 1. Journalize the selected transactions. 2. After all of the transactions for the year ended December 31, 2016, had been posted [including the transactions recorded in part (1) and all adjusting entries], the data that follows were taken from the records of Equinox Products Inc. a. Prepare a multiple-step income statement for the year ended December 31, 2016, concluding with earnings per share. In computing earnings per share, assume that the average number of common shares outstanding was 100,000 and preferred dividends were 100,000. (Round earnings per share to the nearest cent.) b. Prepare a retained earnings statement for the year ended December 31, 2016. c. Prepare a balance sheet in report form as of December 31, 2016.arrow_forwardSelected transactions completed by Equinox Products Inc. during the fiscal year ended December 31, 2016, were as follows: a. Issued 15,000 shares of 0 par common stock at 0, receiving cash. b. Issued 4,000 shares of 80 par preferred 5% stock at 100, receiving cash. c. Issued 500,000 of 10-year, 5% bonds at 104, with interest payable semiannually. d. Declared a quarterly dividend of 0.50 per share on common stock and 1.00 per share on preferred stock. On the date of record, 100,000 shares of common stock were outstanding, no treasury shares were held, and 20,000 shares of preferred stock were outstanding. e. Paid the cash dividends declared in (d). f. Purchased 7,500 shares of Solstice Corp. at 40 per share, plus a 150 brokerage commission. The investment is classified as an available-for-sale investment. g. Purchased 8,000 shares of treasury common stock at 33 per share. h. Purchased 40,000 shares of Pinkberry Co. stock directly from the founders for 24 per share. Pinkberry has 125,000 shares issued and outstanding. Equinox Products Inc. treated the investment as an equity method investment. i. Declared a 1.00 quarterly cash dividend per share on preferred stock. On the date of record, 20,000 shares of preferred stock had been issued. j. Paid the cash dividends to the preferred stockholders. k. Received 27,500 dividend from Pinkberry Co. investment in (h). l. Purchased 90,000 of Dream Inc. 10-year, 5% bonds, directly from the issuing company, at their face amount plus accrued interest of 375. The bonds are classified as a held- to-maturitv long-term investment. m. Sold, at 38 per share, 2,600 shares of treasury common stock purchased in (g). n. Received a dividend of 0.60 per share from the Solstice Corp. investment in (f). o. Sold 1,000 shares of Solstice Corp. at 545, including commission. p. Recorded the payment of semiannual interest on the bonds issued in (c) and the amortization of the premium for six months. The amortization is determined using the straight-line method, q. Accrued interest for three months on the Dream Inc. bonds purchased in (1). r. Pinkberry Co. recorded total earnings of 240,000. Equinox Products recorded equity earnings for its share of Pinkberry Co. net income. s. The fair value for Solstice Corp. stock was 39.02 per share on December 31, 2016. The investment is adjusted to fair value, using a valuation allowance account. Assume Valuation Allowance for Available-for-Sale Investments had a beginning balance of zero. Instructions Journalize the selected transactions. After all of the transactions for the year ended December 31, 2016, had been posted [including the transactions recorded in part (1) and all adjusting entries], the data that follows were taken from the records of Equinox Products Inc. a. Prepare a multiple-step income statement for the year ended December 31, 2016, concluding with earnings per share. In computing earnings per share, assume that the average number of common shares outstanding was 100,000 and preferred dividends were 100,000. (Round earnings per share to the nearest cent.) b. Prepare a retained earnings statement for the year ended December 31, 2016. c. Prepare a balance sheet in report form as of December 31, 2016. Income statement data: Advertising expense 150,000 Cost of merchandise sold 3,700,000 Delivery expense 30,000 Depreciation expense -office buildings and equipment 30,000 Depreciation expensestore buildings and equipment 100,000 Dividend revenue 4,500 Gain on sale of investment 4,980 Income from Pinkberry Co. investment 76,800 Income tax expense 140,500 Interest expense 21,000 Interest revenue 2,720 Miscellaneous administrative expense 7.500 Miscellaneous selling expense 14,000 Office rent expense 50,000 Office salaries expense 170,000 Office supplies expense 10,000 Sales 5,254,000 Sales commissions 185,000 Sales salaries expense 385,000 Store supplies expense 21,000 Retained earnings and balance sheet data: Accounts payable 194,300 Accounts receivable 545,000 Accumulated depreciationoffice buildings and equipment 1,580,000 Accumulated depreciationstore buildings and equipment 4,126,000 Allowance for doubtful accounts 8,450 Available for sale investments (at cost) 260,130 Bonds payable. 5%. due 2024 500,000 Cash 246,000 Common stock, 20 par (400,000 shares authorized; 100,000 shares issued. 94,600 outstanding) 2,000,000 Dividends: Cash dividends for common stock 155,120 Cash dividends for preferred stock 100,000 Goodwill 500,000 Income tax payable 44,000 Interest receivable 1,125 Investment in Pinkberry Co. stock (equity method) 1,009,300 Investment in Dream Inc. bonds (long term) 90,000 Merchandise inventory [December 31, 2016). at lower of cost (FIFO) or market 778,000 Office buildings and equipment 4.320,000 Paid-in capital from sale of treasury stock 13,000 Excess of issue price over parcommon stock 886,800 Excess of issue price over parpreferred stock 150,000 Preferred 5% stock. 80 par (30,000 shares authorized; 20,000 shares issued] 1,600,000 Premium on bonds payable 19,000 Prepaid expenses 27,400 Retained earnings, January 1, 2016 9,319,725 Store buildings and equipment 12,560,000 Treasury stock (5,400 shares of common stock at cost of 33 per share) 178,200 Unrealized gain (loss) on available for sale investments (6,500) Valuation allowance for available for sale investments (6,500)arrow_forwardOn January 1, 2019, Kittson Company had a retained earnings balance of 218,600. It is subject to a 30% corporate income tax rate. During 2019, Kittson earned net income of 67,000, and the following events occurred: 1. Cash dividends of 3 per share on 4,000 shares of common stock were declared and paid. 2. A small stock dividend was declared and issued. The dividend consisted of 600 shares of 10 par common stock. On the date of declaration, the market price of the companys common stock was 36 per share. 3. The company recalled and retired 500 shares of 100 par preferred stock. The call price was 125 per share; the stock had originally been issued for 110 per share. 4. The company discovered that it had erroneously recorded depreciation expense of 45,000 in 2018 for both financial reporting and income tax reporting. The correct depreciation for 2018 should have been 20,000. This is considered a material error. Required: 1. Prepare journal entries to record Items 1 through 4. 2. Prepare Kittsons statement of retained earnings for the year ended December 31, 2019.arrow_forward
- Chen Corporation began 2012 with the following stockholders equity balances: The following selected transactions and events occurred during the year: a. Issued 10,000 shares of common stock for 60,000. b. Purchased 1,200 shares of treasury stock for 4,800. c. Sold 2,000 shares of treasury stock for 11,000. d. Generated net income of 94,000. e. Declared and paid the full years dividend on preferred stock and a dividend of 1.00 per share on common stock outstanding at the end of the year. Chen Corporation maintains several paid-in capital accounts (Paid-in Capital in Excess of Par, Paid-in Capital from Treasury Stock, etc.) in its ledger, but combines them all as Additional paid-in capital when preparing financial statements. Open the file STOCKEQ from the website for this book at cengagebrain.com. Enter the formulas in the appropriate cells on the worksheet. Then fill in the columns to show the effect of each of the selected transactions and events listed earlier. Enter your name in cell A1. Save the completed worksheet as STOCKEQ2. Print the worksheet. Also print your formulas. Check figure: Total stockholders equity balance at 12/31/12 (cell G21). 398,800.arrow_forwardChen Corporation began 2012 with the following stockholders equity balances: The following selected transactions and events occurred during the year: a. Issued 10,000 shares of common stock for 60,000. b. Purchased 1,200 shares of treasury stock for 4,800. c. Sold 2,000 shares of treasury stock for 11,000. d. Generated net income of 94,000. e. Declared and paid the full years dividend on preferred stock and a dividend of 1.00 per share on common stock outstanding at the end of the year. Chen Corporation maintains several paid-in capital accounts (Paid-in Capital in Excess of Par, Paid-in Capital from Treasury Stock, etc.) in its ledger, but combines them all as Additional paid-in capital when preparing financial statements. In the space provided below, prepare the stockholders equity section of Chen Corporations balance sheet as of December 31, 2012. Use proper headings and provide full disclosure of all appropriate information. Chens corporate charter authorizes the issuance of 1,000 shares of preferred stock and 100,000 shares of common stock.arrow_forwardSaverin, Inc. produces and sells outdoor equipment. On July 1, 2016, Saverin, Inc. issued 62,500,000 of 10-year, 9% bonds at a market (effective) interest rate of 8%, receiving cash of 66,747,178. Interest on the bonds is payable semiannually on December 31 and June 30. The fiscal year of the company is the calendar year. Instructions 1. Journalize the entry to record the amount of cash proceeds from the issuance of the bonds. 2. Journalize the entries to record the following: a. The first semiannual interest payment on December 31, 2016, and the amortization of the bond premium, using the interest method. (Round to the nearest dollar.) b. The interest payment on June 30, 2017, and the amortization of the bond premium, using the interest method. (Round to the nearest dollar.) 3. Determine the total interest expense for 2016.arrow_forward
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