Worliing backward from the statement of cash flows. Exhibit 13.5 presents a statement of cash flows for Alcoa for Year 9. Give the entry made on the T-account work sheet for each of the numbered line items. For example, the work sheet entry for Line ( 1 ) is as follows (amounts in millions): (Appendix)

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Cash (Operations-Net Income) Retained Earrings. $1,387.4 $1,367,4