Use the following information for questions . 
On January 2, 2013 Pell borrowed $240,000 and used the proceeds to purchase 90% of the outstanding common stock of Sand.This debt is payable in 10 equal annual principal payments, plus interest, starting December 30, 2013.Any difference between book value and the value implied by the purchase price relates to land.
On Pell's January 2, 2013 consolidated balance sheet,
-Current liabilities should be
Definitions:
Conception
Conception is the process of fertilization where a sperm cell unites with an egg cell, leading to the beginning of pregnancy and the development of an embryo.
Ovum
A female gamete or egg cell that, when fertilized by a sperm, can develop into a new organism.
Ineffective Sexuality Pattern
A nursing diagnosis referring to a person's expressed concern regarding their sexuality and sexual relationships.
Values Conflicts
Discrepancies between the principles or beliefs of individuals or groups that can lead to disagreements or disputes.
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