In the ABC Manufacturing scenario, which combination of items will be used to calculate the net worth of the business?

Net worth is calculated by subtracting total liabilities from total assets. Here, the assets are accounts receivable, cash, inventory, equipment, and property; the liabilities are loans payable, mortgage payable, and taxes payable. Therefore, the correct combination is accounts receivable + cash + inventory + equipment + property − loans payable − mortgage payable − taxes payable.

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