Joseph, Hyrum, Sidney, and Oliver are in Monroe, Michigan to purchase the Monroe bank. Since Oliver will move to Monroe as bank vice-president, the O. Cowdery and Company is dissolved and the assets are transferred to Joseph Smith Jr. and Sidney Rigdon.
[Source: Kenney, Scott, Saints Without Halos, "Mormon History 1830-1844," http://web.archive.org/web/20120805163534/saintswithouthalos.com/dirs/d_c.phtml]
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