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A statement of cash flows usually does NOT include which of the following? A.Net income B.Retained earnings C.Increase in accounts receivable D.Depreciation expense E.Gain on

A statement of cash flows usually does NOT include which of the following?

A.Net income

B.Retained earnings

C.Increase in accounts receivable

D.Depreciation expense

E.Gain on sale of long-term assets

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