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Alexis Blake, a member, is a sole practitioner of Blake CPA and also treasurer of Bourne Industries. The local bank, which has loaned$ 2 5

Alexis Blake, a member, is a sole practitioner of Blake CPA and also treasurer of Bourne Industries. The local bank, which has loaned$25,000 to Bourne Industries, requests financial statements from Bourne.
Which of the following are required when Blake prepares and furnishes such statements to the bank?

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