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QUESTION

9. 8 Company reported net income for 2016 in the amount of $400,000. The company's nancial statements also included the following: $30,000 Increase

S company reported net income for 2016 in the amount of $400,000. The company's financial statements also included the following,

Attached is a picture of the problem i am struggling with, I know the answer is B but am unsure as to how they got this answer

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