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. The stockholders equity of Seabury Occupational Therapy, Inc., on December 31, 2009, follows
Paid in capitol:
Common stock, $1 par, 1,000 shares authorized,
450 issued..............450
Paid in Capitol in excess of par-common $1,800
Total Paid in Capitol $2,250
Retained Earnings- $128,000
Total Stockholders Equity $130,350
On April 30, 2010, the market price of Seabury
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