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ariel corporation reports the following year-end balance sheet data. the company's working capital equals: cash $ 40,000 current liabilities $ 75,000 accounts receivable 55,000 long-term liabilities 35,000 inventory 60,000 common stock 100,000 equipment 145,000 retained earnings 90,000 total assets $ 300,000 total liabilities and equity $ 300,000

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