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1. Prepare a detailed analysis of the changes in each of the following balance sheet accounts for 2005 2. For each item in situations a

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1. Prepare a detailed analysis of the changes in each of the following balance sheet accounts for 2005

2. For each item in situations a through f that was not used to determine the answer to part 1 above, indicate where, or whether, this item should be included in Hine's financial statements.

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