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I am just learning, so please bear with me. In an effort to ensure that I am completing the RM Essentials Spreadsheet correctly I used the two articles on JDS Uniphase and its numbers, but my numbers do not match. Can anyone help?

Sept 99
Income Statement:
Sales 230
Prior-year Sales 57
Cost of Goods Sold 125
Net Income (113)

Balance Sheet:
Cash & equivalents 959
Current assests 1219
Current liablites 149
Short-term debt 0
Lon-term debt 0
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