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3. For each of the following financial statement users, indicate whether they would be an internal or external user: a. Bank (lender) b. Shareholders c.

3. For each of the following financial statement users, indicate whether they would be an "internal" or "external" user: a. Bank (lender) b. Shareholders c. Employees (non-management) d. Suppliers e. Labour union f. Canada Revenue Agency g. Management

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