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The correct answer is showing but I do not know how to get it. I...

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The correct answer is showing but I do not know how to get it. I tried many different ways but I still do not get it. Thank you

(b) The total assets of Splish Brothers Inc. are $59.000. Common stock account is $16,000dividends are $8,000; revenues. 552.000, and expenses. $31.500. What is the amount of the company's total liabilities? Total liabilities 30,500

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