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Question: An analyst has compiled the following information regarding Rubsam, Inc.

Liabilities at year-end                 € 1,000

Contributed capital year-end          € 500

Beginning retained earnings            € 600

Revenue during the year             € 5,000

Expenses during the year            € 4,300

There have been no distributions to owners. The analyst's most likely estimate of total assets at year-end should be closest to:

A. €2,100.

B. €2,300.

C. €2,800.

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