The following accounts and balances were drawn from the records of Hoover Company on December...

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Accounting

The following accounts and balances were drawn from the records of Hoover Company on December 31, 2013:

Cash $2,800 Accounts Receivable $1,300 Dividends 1,400 Common Stock 1,875 Land 1,700 Revenue 1,700 Accounts Payable 900 Expense 1,000

The amount of retained earnings as of January 1, 2014 was:

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