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On July 1, in Connection with a Recapitalization of Yorktown

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On July 1, in connection with a recapitalization of Yorktown Corporation, Robert Moore exchanges 1,000 shares of Yorktown preferred stock, which cost him $95,000, for 1,000 shares of Yorktown common stock worth $108,000 and bonds having a principal amount of $10,000 and an FMV of $10,500. What is the amount of Moore's realized and recognized gain?

Identify strategies teachers can use to support children and families during transitions.
Acknowledge the role of socioeconomic status and family structure in children's adjustment to transitions.
Understand the specific challenges faced by children in military, incarcerated, and foster families.
Recognize the importance of communication and information for children dealing with parental absence or legal issues.

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