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1. can you explain how an overall increase in A/R over the course of a year effects the statement of cash flows for that year,

1. can you explain how an overall increase in A/R over the course of a year effects the statement of cash flows for that year, and what it indicates?

2. can you explain how depreciation expense is reported in the statement of cash flows?

3. can you explain how an overall decrease in Utilities Payable during the year effects the statement of cash flows for that year, and what it indicates?

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