The following information was taken from the accounting records of Chicoutimi Lte. and Jonquire Lte....

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Accounting

The following information was taken from the accounting records of Chicoutimi Lte. and Jonquire Lte. at December 31,2020. The two companies are competitors.
\table[[,Chicoutimi Lte,Jonquire Lte],[Ending inventory, Dec. 31,2019,$402,000,$164,000
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