At the beginning of the current golf season, on April 1, 2018, the general ledger of In the Pines…

At the beginning of the current golf season, on April 1, 2018, the general ledger of In the Pines Golf Shop showed Cash $4,200; Inventory $19,500; Common Shares $12,000; and Retained Earnings $11,700. In the Pines Golf Shop uses a perpetual inventory system.

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