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138. The bankrupt shall prepare such balance sheet and accounts, and in such form, as the Court shall direct, and shall subscribe such balance sheet and accounts, and file the same in the bankrupt office, and deliver a copy thereof to the official assignee, ten days at least before the day appointed for the last examination, or the adjournment day thereof; and such balance sheet and accounts may before such last examination be amended from time to time as occasion shall require and such Court shall direct; and the bankrupt shall make oath of the truth of such balance sheet and accounts, whenever he shall be duly required by the Court so to do; and the Court may, on the application of the assignees or of the bankrupt, make such allowance out of the estate of the bankrupt for the preparation of such balance sheet and accounts, and to such person, as the Court shall think fit, in any case in which it shall be made to appear to the satisfaction of the Court, from the nature of the accounts or other good cause, that the bankrupt required assistance in that behalf.][
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