The following information is available from the records of Focus Seascapes, Inc. at the end of the 2014 calendar year:
Required:
1. What is the total amount of Focus' assets at December 31, 2014?
2. What is the total amount of Owners' Equity at December 31, 2014?
3. What is the capital stock balance at December 31, 2014?
Definitions:
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