XYZ Clothing Company

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The adjusted trial balance for XYZ Clothing Company for the fiscal year ending 12/31/2022 includes the following account balances:

Common stock, $3 par


Additional paid-in capital


Treasury stock, at cost


Accumulated Other Comprehensive Net Loss


Retained earnings: Appropriated for

uninsured earthquake losses


Retained earnings: Unappropriated


(a) What amount should XYZ Clothing Company report as total equity in its December 31, 2022, balance sheet?

(b) On what financial statement(s) would the details for the Accumulated Other Comprehensive Net Loss appear?

NOTE: The above balances are all normal balances based on their account name

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